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The SIKKIM REGISTRATION OF TOURIST TRADE ACT,1998 Section 15

Title: Before removing the name of a hotel from the i eg.ster under section 13 or black-listing

State: Sikkim

Year: 1999

and b'lack-/ist ing it under section 14, the pr~c,;"ib(;d authority .hall give r, notice to the hotel-keeper ofhotel. of the ground or ground' ,y, \\ !·,i.::hit is proposed to take action and hold an inquiry in...

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The Income-tax Act, 1961 Section 97

Title: Arrangement to lack commercial substance.—

State: Central

Year: 1961

Matched in: Title Arrangement to lack commercial substance.—

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Finance Act, 2012, (Central) Section 40

Title: Insertion of New Chapter X

State: Central

Year: 2012

length; (b) results, directly or indirectly, in the misuse, or abuse, of the provisions of this Act; (c) lacks commercial substance or is deemed to lack commercial substance under section 97, in whole or in part; or

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Brief the judgments behind these acts

The Punjab Industrial and Business Development Policy 2022 Section 1

Title: For the projects falling in the purview of Director Town & Country Planning, the Director

State: Punjab

Year: 2023

to live in the slums. Various schemes for housing for poor could not be effectively implemented due to lack of availability of land. The new townships will provide land for social housing to cater to the needs

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The Goa Succession, Special Notaries and Inventory Proceeding Act, 2012 Section 349

Title: Liability to disciplinary proceedings.—

State: Goa

Year: 2016

as per the originals; (v) when his act is declared void by a court on the ground of lack of jurisdiction of the Special Notary; (vi) when his act is declared void by a court on the

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Handlooms (Reservation of Articles for Production) Act, 1985 Section 1

Title: SHORT TITLE, EXTENT AND COMMENCEMENT

State: Central

Year: 1985

AND REASONS: The handloom industry is characterised by sizeable unemployment and under-employment which are due to factors like lack of organisation of weavers, inadequate availability of inputs, including working capital, and absence of a regular and reliable

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The Assam Co-operative Societies (Amendment) Act, 2012 Section 139

Title: (1) The Board of a State Co-operative Bank shall be superseded only

State: Assam

Year: 2013

been identified; or (iii) that there are judicial directives to this effect; or (iv) there is a perpetual lack of quorum. Explanation “perpetual lack of quorum” means failure of holding three consecutive meetings for want of quorum.

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The KARNATAKA STATE MOTOR VEHICLE (SPECIAL PROVISIONS) ACT, 2015 Section 7

Title: Removal of difficulties

State: Karnataka

Year: 2016

of the travelling public on representation of the travelling public or on the ground that the Transport undertaking lacks the necessary resources in the form of vehicle or infrastructure to meet the public demand The Karnataka State

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The Income-tax Act, 1961 Section 96

Title: Impermissible avoidance arrangement.—

State: Central

Year: 1961

length; (b) results, directly or indirectly, in the misuse, or abuse, of the provisions of this Act; (c) lacks commercial substance or is deemed to lack commercial substance under section 97, in whole or in part; or

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The Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Act, 1972 Section 3

Title: Definitions

State: Central

Year: 1972

proviso to article 309, or continued under article 313, of the Constitution of India, into any allegation of lack of integrity against any person to whom this Act applies; (b) "inquiring authority" means an officer or authority

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