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Indian Penal Code (45 of 1860) Section 241

Title: Delivery of Coin as Genuine, Which, when First Possessed, the Deliverer Did Not Know to Be Counterfeit

State: Central

Year: 1860

Whoever delivers to any other person as genuine, or attempts to induce any other person to receive as genuine, any counterfeit coin which he knows to be counterfeit, but which he did not know to be counterfeit at the time when he took it into his possession, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine to an amount which may extend to ten times the value of the coin counterfeited, or with both. Illustration A, a coiner, delivers counterfeit Company's rupees to his accomplice B, for the purpose of uttering them. B sells the rupees to C, another utterer, who buys them knowing them to be counterfeit. C pays away the rupees for goods to D, who receives them, not knowing them to be counterfeit. D, after receiving the rupees, discovers that they are counterfeit and pays them away as if they were good. Here D is punishable only under this section, but B and C are punishable under section 239 or 240, as the case may be.

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Income Tax Act, 1961 Section 35AB

Title: Expenditure on Know-how

State: Central

Year: 1961

.....as the case may be, shall be entitled to claim deduction under this section in respect of such undertaking to the same extent and in respect of the residual period as it would have been allowable to the amalgamating company or the demerged company, as the case may be, had such amalgamation or demerger not taken place.] Explanation: For the purposes of this section, know-how means any industrial information or technique likely to assist in the manufacture or processing of goods or in the working of a mine, oil-well or other sources of mineral deposits (including the searching for, discovery or testing of deposits or the winning of access thereto). _________________________________ 1. Inserted by the Finance (No. 2) Act, 1998, with effect from 1st April, 1999. 2. Inserted by the Finance Act, 1999, with effect from 1st April, 2000.

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Income Tax Act, 1961 Section 180A

Title: Consideration for Know-how

State: Central

Year: 1961

.....one-third thereof were included in his income chargeable to tax for each of those years respectively and if he so elects, notwithstanding anything contained in any other provisions of this Act,- (a) such gross amount shall be so treated, and (b) the assessments for each of the two preceding previous years shall, if made, be accordingly rectified under section 154, the period of four years specified in sub-section (7) of that section being reckoned from the end of the financial year in which the assessment relating to the previous year in which the amount was received or receivable by such individual is made. Explanation: For the purposes of this section, the expression know-how has the meaning assigned to it in section 35AB. __________________________ 1. Substituted for during the previous year by the Finance Act, 1999, with effect from 1st April, 2000.

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Indian Contract Act, 1872 Chapter 6

Title: Of the Consequences of Breach of Contract

State: Central

Year: 1872

.....caused to B by the closing of the mill. (q) A contracts to sell and deliver to B, on the first of January, certain cloth which B intends to manufacture into caps of a particular kind, for which there is no demand, except at that season. The cloth is not delivered till after the appointed time, and too late to be used that year in making caps. B is entitled to receive from A, by way of compensation, the difference between the contract price of the cloth and its market price at the time of delivery, but not the profits which he expected to obtain by making caps, nor the expenses which he has been put to in making preparation for the manufacture. (r) A, a ship-owner, contracts with B to convey him from Calcutta to Sydney in A's ship, sailing on the first of January, and B pays to A, by way of deposit, one-half of his passage-money. The ship does not sail on the first of January, and B, after being in consequence detained in Calcutta for some time and thereby put to some expense, proceeds to Sydney in another vessel, and, in consequence, arriving too late in Sydney, loses a sum of money. A is liable to repay to B his deposit, with interest, and the expense to which he is put.....

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Indian Contract Act, 1872 Section 73

Title: Compensation for Loss or Damage Caused by Breach of Contract

State: Central

Year: 1872

.....caused to B by the closing of the mill. (q) A contracts to sell and deliver to B, on the first of January, certain cloth which B intends to manufacture into caps of a particular kind, for which there is no demand, except at that season. The cloth is not delivered till after the appointed time, and too late to be used that year in making caps. B is entitled to receive from A, by way of compensation, the difference between the contract price of the cloth and its market price at the time of delivery, but not the profits which he expected to obtain by making caps, nor the expenses which he has been put to in making preparation for the manufacture. (r) A, a ship-owner, contracts with B to convey him from Calcutta to Sydney in A's ship, sailing on the first of January, and B pays to A, by way of deposit, one-half of his passage-money. The ship does not sail on the first of January, and B, after being in consequence detained in Calcutta for some time and thereby put to some expense, proceeds to Sydney in another vessel, and, in consequence, arriving too late in Sydney, loses a sum of money. A is liable to repay to B his deposit, with interest, and the expense to which he is put.....

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Indian Penal Code (45 of 1860) Section 254

Title: Delivery of Coin as Genuine, Which, when First Possessed, the Deliverer Did Not Know to Be Altered

State: Central

Year: 1860

Whoever delivers to any other person as genuine or as a coin of a different description from what it is, or attempts to induce any person to receive as genuine, or as a different coin from what it is, any coin in respect of which he knows that any such operation as that mentioned in section 246, 247, 248 or 249 has been performed, but in respect of which he did not, at the time when he took it into his possession, know that such operation had been performed, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine to an amount which may extend to ten times the value of the coin for which the altered coin is passed, or attempted to be passed.

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Copyright Act, 1957 Section 63B

Title: Knowing Use of Infringing Copy of Computer Programme to Be an Offence

State: Central

Year: 1957

1[63B. Knowing use of infringing copy of computer programme to be an offence.- Any person who knowingly makes use on a computer of an infringing copy of a computer programme shall be punishable with imprisonment for a term which shall not be less than seven days but which may extend to three years and with fine which shall not be less than fifty thousand rupees but which may extend to two lakh rupees: Provided that where the computer programme has not been used for gain or in the course of trade or business, the court may, for adequate and special reasons to be me ntioned in the judgment, not impose any sentence of imprisonment and may impose a fine which may extend to fifty thousand rupees.] _____________________ 1 . Substituted by Act 38 of 1994, section 23 w.e.f. 10-5-1995.

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Indian Penal Code (45 of 1860) Section 145

Title: Joining or Continuing in Unlawful Assembly, Knowing It Has Been Commanded to Disperse

State: Central

Year: 1860

Whoever joins or continues in an unlawful assembly, knowing that such unlawful assembly has been commanded in the manner prescribed by law to disperse, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.

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Indian Penal Code (45 of 1860) Section 151

Title: Knowingly Joining or Continuing in Assembly of Five or More Persons After It Has Been Commanded to Disperse

State: Central

Year: 1860

Whoever knowingly joins or continues in any assembly of five or more persons likely to cause a disturbance of the public peace, after such assembly has been lawfully commanded to disperse, shall be punished with imprisonment of either description for a term which may extend to six months, or with fine, or with both. Explanation.--If the assembly is an unlawful assembly within the meaning of section 141, the offender will be punishable under section 145.

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Indian Penal Code (45 of 1860) Section 153AA

Title: Punishment for Knowingly Carrying Arms in Any Procession or Organising, or Holding or Taking Part in Any Mass Drill or Mass Training with Arms

State: Central

Year: 1860

1[Whoever knowingly carries arms in any procession or organizes or holds or takes part in any mass drill or mass training with arms in any public place in contravention of any public notice or order issued or made under Section 144-A of the Code of Criminal Procedure, 1973 (2 of 1974) shall be punished with imprisonment for a term which may extend to six months and with fine which may extend to two thousand rupees. Explanation.-"Arms" means articles of any description designed or adapted as weapons for offence or defence and includes firearms, sharp edged weapons, lathis, dandas and sticks.] _________________________ 1. Inserted by the Code of Criminal Procedure (Amendment) Act, 2005.

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