Title : Punjab General Sales Tax Act, 1948 [Repealed]
State : Central
Year : 1948
..... of certain assessments section11b - tax and penalty recoverable as arrears of land revenue section11c - no time ..... of purchase tax on certain goods section5 - rate of tax section5a - levy of additional tax section6 - tax free .....
List Judgments citing this sectionTitle : Tax and Penalty Recoverable as Arrears of Land Revenue
State : Central
Year : 1948
the amount of any tax and penalty imposed or interest payee' under this act, which remains unpaid after the due date, shall be recoverable as arrears of land revenue.
View Complete Act List Judgments citing this sectionTitle : Incidence of Taxation
State : Central
Year : 1948
..... not deal exclusively in goods declared to be tax-free under section 6 shall be liable ..... anything contained in sub-sections (1) and (2), no tax on the sale of any goods shall ..... be levied if a tax on their purchase is payable under this .....
View Complete Act List Judgments citing this sectionTitle : Rate of Tax
State : Central
Year : 1948
..... of goods liable to purchase tax, the stage of purchase tax, the stage of purchase of ..... period on - (i) the sale of goods declared tax-free under section 6 (ii) sales to a ..... -f (i1) (6) -9613161 dated 6.3.96.1 provided that a tax at such rate, not exceeding ten .....
View Complete Act List Judgments citing this sectionTitle : Taxing Authorities
State : Central
Year : 1948
1. for carrying out the purposes of this act the state government may appoint a person to be excise and taxation commissioner, and such other persons to assist him as it thinks fit. 2. persons appointed under the sub- section (1) shall exercise such .....
View Complete Act List Judgments citing this sectionTitle : Payment of Tax and Returns
State : Central
Year : 1948
..... -five per centum of the amount of tax to which he is assessed or is liable to be ..... to pay, by way of penalty, in addition to the tax to which he is assessed or is liable to be assessed, ..... revised return shows a greater amount of tax to be due than was shown .....
View Complete Act List Judgments citing this sectionTitle : Levy of Additional Tax
State : Central
Year : 1948
..... on the taxable turnover of a dealer, an additional tax which shall be calculated at the rate ..... may be, apply in relation to the additional tax leviable under sub-section (1) as they ..... apply in relation to the tax leviable under any other provision .....
View Complete Act List Judgments citing this sectionTitle : Assessment of Tax
State : Central
Year : 1948
..... best of his judgement the amount of tax, if any, due from the ..... dealer has been liable to pay tax under this act in respect of ..... best of his judgement the amount of tax, if any, due from the ..... , he shall assess the amount of tax due from the dealer on the .....
View Complete Act List Judgments citing this sectionTitle : the Bombay Land Requisition Act, 1948
State : Maharashtra
Year : 1948
..... for the requisition of land for the continuance of requisition of land for certain other ..... for the requisition of land, for the continuance of requisition of land and for certain ..... the bombay land requisition act, 19481 [ act no. .....
View Complete Act List Judgments citing this sectionTitle : Allotment of Requisitioned Land or Premises Deemed to Be a Licence and Dues Recoverable as Arrears of Land Revenue
State : Maharashtra
Year : 1948
..... continue to remain in occupation or possession of such land or premises shall be deemed to be a licence, ..... remain in occupation or possession of such land or premises fails to pay any amount ..... commencement of the bombay land requisition and bombay government .....
View Complete Act List Judgments citing this section