Bare Act Search Results

GOA CHILDREN'S ACT, 2003 Complete Act

State: Central

Year: 2003

.....Labour (Prohibition and Regulation) Act, 1986; (b) all forms of non-hazardous employment as defined in the Child Labour (Prohibition and Regulation) Act,1986 (Act61ofl986) and Goa, Daman and Diu Shops and Establishments Act, 1973 (Act No. 13 of 1974) and Goa, Daman and Diu Shops and Establishments Rules, 1975; (c) all forms of domestic employment, meaning employment in households, doing work of a domestic nature, either temporarily, permanently, piece-rated or part time;. (d) all forms of self employment meaning labour such as rag-picking, plastic bag selling, nut selling, running errands, carrying load of shoppers etc. (3) All Children who are identified as child labourers shall be immediately released therein and placed in a registered Children's Home or a State run institution or any other place identified under the Plan of Action. (4) The State shall ensure that a satisfactory Rehabilitation Programme is in position before taking action on this. (5) The punishment for violation of the provisions of this section shall be as unden- (a) for all forms of hazardous employment, a fine of Rs. 50,000/- (Rupees fifty thousand only) with simple imprisonment of one year for the.....

Karnataka Value Added Tax Act, 2003 Section 30

Title: Credit and Debit Notes

State: Karnataka

Year: 2003

.....or issues, credit notes or debit notes shall declare them in his return to be furnished for the tax period in which the credit note is received or debit note is issued and claim reduction in tax or pay tax due thereon] 3[(4) Any document issued by the registered dealer as required under any other law containing particulars of credit note or debit note as prescribed shall be deemed to be a credit or debit note for the purpose of this section.] _________________________ 1. Inserted by Act 4 of 2006 w.e.f. 1.4.2006. 2. Substituted by Act 4 of 2006 w.e.f. 01.04.2006. "(3) Any registered dealer who receives or issues credit notes or debit notes shall modify his return for the period in which the credit note or debit note is issued and pay any tax due on such return." 3. Inserted by Act 4 of 2006 w.e.f. 01.04.2006.

Value Added Tax Act, 2003 Section 30

Title: Credit and Debit Notes

State: Karnataka

Year: 2003

(1) Where a tax invoice has been issued for any sale of goods and within six months from the date of such sale the amount shown as tax charged in that tax invoice is found to exceed the tax payable in respect of the sale effected , the registered dealer effecting the sale shall issue forthwith to the purchaser a credit note containing particulars as prescribed. (2) Where a tax invoice has been issued for sale of any goods and the tax payable in respect of the sale exceeds the amount shown as tax charged in such tax invoice, the registered dealer making the sale, shall issue to the purchaser a debit note containing particulars as prescribed. (3) Any registered dealer who receives or issues credit notes or debit notes shall modify his return for the period in which the credit note or debit note is issued and pay any tax due on such return.

Karnataka Value Added Tax Act, 2003 Section 76

Title: Penalties Relating to Tax Invoices, Bills of Sale, Credit Notes and Debit Notes

State: Karnataka

Year: 2003

..... (a) fails to provide a tax invoice as required by sub-section (1) of section 29 or a credit or debit note as required by sub-section (1) or sub-section (2) of section 30, or (b) provides a tax invoice otherwise than in accordance with the provisions of section 29 or a credit or a debit note as provided in section 30, shall be liable to a penalty of two thousand rupees or an amount equivalent to the tax payable on the transaction, whichever is higher for such offence which is the first during a financial year and if the offence committed is not the first offence during a financial year, a penalty of five thousand rupees or an amount equivalent to the tax payable on the transaction, whichever is higher. (2) A registered dealer who fails to issue a bill of sale as required by sub-section (1) of section 29 shall be liable to a penalty of one thousand rupees for such offence which is the first during a financial year and if the offence committed is not the first offence during a financial year, a penalty of two thousand rupees. (3) The power to levy the penalty under this section shall be vested in the officer authorised under section 52.] .....

Value Added Tax Act, 2003 Section 76

Title: Penalties Relating to Tax Invoices, Credit Notes and Debit Notes

State: Karnataka

Year: 2003

(1) A registered dealer who.- (a) fails to provide a tax invoice as required by sub-section (1) of Section 29 or a credit or debit note as required by sub-section (1) or sub-section (2) of Section 30, or (b) provides a tax invoice otherwise than in accordance with the provisions of Section 29 or a credit or a debit note as provided in Section 30, shall be liable to a penalty of not less than five thousand rupees or an amount equivalent to the tax payable on the transaction, whichever is higher. (2) The power to levy the above penalty shall be vested in the officer authorised under Section 52.

Value Added Tax Act, 2003 Section 68

Title: Petitions, Applications and Appeals to High Court to Be Heard by a Bench of Not Less Than Two Judges

State: Karnataka

Year: 2003

Every Petition, application or appeal preferred to the High Court under Section 65 or 66 shall be heard by a bench of not less than two Judges, and in respect of such petition, application or appeal, the provisions of Section 98 of the Code of Civil Procedure, 1908 (Central Act V of 1908), shall apply.

Karnataka Value Added Tax Act, 2003 Section 68

Title: Petitions, Applications and Appeals to High Court to Be Heard by a Bench of Not Less Than Two Judges

State: Karnataka

Year: 2003

Every Petition, application or appeal preferred to the High Court under Section 65 or 66 shall be heard by a bench of not less than two Judges, and in respect of such petition, application or appeal, the provisions of Section 98 of the Code of Civil Procedure, 1908 (Central Act V of 1908), shall apply.

The Himachal Pradesh Judicial Officers (Pay, Allowances & Conditions of Service) Act, 2003 Complete Act

State: Himachal

Year: 2003

.....exercise of the powers vested in him under sub- section (1) of section 4 of the Himachal Pradesh Judicial Officers (Pay and Conditions of Service) Act, 2003 (Act No.10 of 2003), is pleased to make the following rules to regulate the pay of Judicial Officers, namely:- 1. Short title.- These rules may be called the Himachal Pradesh Judicial Officers (Pay Fixation) Rules, 2003. 2. Definitions.- (1) In these rules, unless there is anything repugnant to the subject or context,- (a) "Act" means the Himachal Pradesh Judicial Officers (Pay and Conditions of Service) Act, 2003; (b) "basic pay" means the amount drawn monthly by a Judicial Officer in the existing scale of the post held by him or to which he is entitled by the reasons of his position in a cadre including ex-gratia annual increment(s) and additional pay, if any, but shall not include Special Pay and Personal Pay; (c) "Government" means the Government of Himachal Pradesh; (d) "existing pay scale" means the pre-revised pay scale in respect of a post held or a personal scale allowed to a Judicial Officer as on 1st day of January, 1996, whether in a substantive or officiating capacity; (e) "revised pay" means basic pay of a.....

The Assam Value Added Tax Act, 2003 Complete Act

State: Assam

Year: 2003

.....for carrying out the purposes of the Act; (11) "company" and "director" shall have the meanings respectively assigned to them in the Companies Act. 1956; (Central Act 1 of 1958) (12) "contractee" means any person for whom or for whose benefit a works contract is executed; (13) "contractor" means any person who executes a works contract and includes a sub-contractor; (14) "to cultivate personally" with all its grammatical variations and cognate expressions means to carry on any agricultural operation on one's own account,- (i) by one's own labour, or (ii) by the labour of one's family, or (iii) by servants on wages payable in cash or kind (but not in crop share), or by hired labour under one's personal supervision or the personal supervision of any member of one's family. Explanation I.- A widow or a minor, or a person who is subject to any physical or mental disability or is a serving member of the armed forces of the Union, shall be deemed to cultivate land personally if it is cultivated by her or his servants or by hired labour. Explanation II.- In the case of a Hindu Undivided Family, land shall be deemed to be cultivated personally, if it is cultivated by.....

The Kerala Value Added Tax Act, 2003 Complete Act

State: Kerala

Year: 2003

THE KERALA VALUE ADDED TAX ACT, 2003 1 THE KERALA VALUE ADDED TAX ACT, 2003 {UPDATION UPTO FINANCE ACT 2009} An Act to consolidate and amend the law relating to the levy of tax on the sale or purchase of goods based on the concept of Value Added Tax in the State of Kerala. Preamble. - Whereas it is expedient to consolidate and amend the law relating to the levy of tax on the sale or purchase of goods based on the concept of value added tax in the State of Kerala: Be it enacted in the Fifty-fourth Year of the Republic of India as follows: - CHAPTER - I PRELIMINARY 1 . Short title, extent and commencement . " (1) This Act may be called the Kerala Value Added Tax Act, 2003. (2) It extends to the whole of the State of Kerala. (3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint. 2 . Definitions .- In this Act, unless the context otherwise requires, - (i)"Agriculture" with all its grammatical variations cognate expressions, includes floriculture, horticulture, the raisin of crops, grass or garden produce, and also grazing; but does not include dairy farming, poultry farming, stock.....