State : West Bengal
Year : 1980
..... be primarily leviable upon the thika tenant.] section 194 apportionment of liability for ..... tenant or the sub-tenant by the person holding under him. section 195 recovery of j232 ..... the corporation as an arrears of tax under this act. section 226 recovery of j298[property .....
List Judgments citing this sectionState : West Bengal
Year : 1980
..... of 1995. [property tax] on land and buildings, 88 * * * * * (c) a tax on advertisements other than advertisements published in newspapers, (d) a tax ..... this act. section 127 recovery of 10[property tax] on lands and buildings or any other tax or .....
List Judgments citing this sectionState : Tamil Nadu
Year : 1980
..... recoverable as arrears of land revenue; (c) (i) any revenue, tax or cess payable to ..... house tax in respect of buildings or lands other than agricultural lands, under ..... (vi) any co-operative society including a land development bank, registered or deemed to .....
List Judgments citing this sectionState : Sikkim
Year : 1980
..... due on account of entertainment tax shall be recovered as an arrear of land revenue. ..... admission to any entertainment, a tax called -entertainment tax at a rate not exceeding ..... admission to which a payment involving tax or more tax is required; (ii) any payment .....
List Judgments citing this sectionTitle : Tax Authorities
State : Central
Year : 1980
..... tax, commissioner of income-tax (appeals), inspecting assistant commissioner of income-tax, income-tax ..... officer and inspector of income-tax ..... as to require any tax authority to make a .....
View Complete Act List Judgments citing this sectionTitle : Charge of Tax
State : Central
Year : 1980
..... amounts payable by way of sales tax, entertainment tax, tax on luxuries or tax under this act) so received ..... act applies; and (b) hotel-receipts tax shall be charged on the second- ..... received in foreign exchange, then, the tax payable by the assessee shall be .....
View Complete Act List Judgments citing this sectionTitle : Advance Payment of Hotel-receipts Tax
State : Central
Year : 1980
..... date any instalment of hotel-receipts tax payable in advance, he shall be deemed to be an ..... assessee shall send to the income-tax officer an estimate of the chargeable ..... dates on which an instalment of hotel-receipts tax is payable in advance, send to the .....
View Complete Act List Judgments citing this sectionTitle : Delivery of Possession of Land to State Government and Penalty
State : Central
Year : 1980
..... government of the possession of any land or part of land, delivery of possession whereof to the ..... of the possession of the land or part of the land in respect of which such ..... whose possession or control such land or part of land may be, shall forthwith deliver .....
View Complete Act List Judgments citing this sectionTitle : Hotel-receipts Tax Act, 1980
State : Central
Year : 1980
..... the act section4 - tax authorities section5 - charge of tax section6 - scope of ..... or failure to pay, hotel-receipts tax payable in advance section17 - opportunity of ..... of mistakes section21 - hotel-receipts tax deductible in computing total income under .....
List Judgments citing this sectionTitle : Penalty for False Estimate Of, or Failure to Pay, Hotel-receipts Tax Payable in Advance
State : Central
Year : 1980
..... furnish an estimate of the hotel-receipts tax payable in advance by him in accordance with ..... section 14, an estimate of the hotel-receipts tax payable in advance by him which he ..... section 10 or section 11, the income-tax officer is satisfied that any assessee .....
View Complete Act List Judgments citing this section