Bare Act Search Results

Public Debt Act, 1944 Section 8

Title: Right of Survivors of Joint Holders or Several Payees

State: Central

Year: 1944

Notwithstanding anything contained in section 45 of the Indian Contract Act, 1872,-- (a) when a Government security is held by two or more persons jointly and either or any of them dies, the title to the security shall vest in the survivor or survivors of those persons, and (b) when a Government security is payable to two or more persons severally and either or any of them dies, the security shall be payable to the survivor or survivors of those persons or to the representative of the deceased or to any of them : Provided that nothing contained in this section shall affect any claim which any representative of a deceased person may have against the survivor or survivors under or in respect of any security to which this section applies. Explanation.-- For the purposes of this section1[a body incorporated or deemed to be incorporated under the Companies Act, 1956] or the Co-operative Societies Act, 1912, or any other enactment for the time being in force whether within or without2[India], relating to the incorporation of the associations of individuals, shall be deemed to die when it is dissolved. ________________________ 1. Substituted for the words "a body.....

Bengal Agricultural Income Tax Act, 1944 Complete Act

State: West Bengal

Year: 1944

.....(17)was subst. by W.B.Act 6 of 1975.(17)"total world income" means the sum offer) (a) the total income as defined in 1917.Words subst.by W.B.Act 18 of 1989.[the enactments relating to Indian income-tax,] and (b)the total agricultural income as defined in this Act, and (c)the agricultural income derived from land outside West Bengal and calculated in the manner referred to in clause (b) of subsection (5) of section 48; (18)"written down value" means in respect of any irrigation or protective work, or any machinery, plant or other capital asset, (a)in the case of assets acquired in the previous year, the actual cost to the assessee, (b)in the case of assets acquired before the previous year, the actual cost to the assessee less all depreciation allowable to him under this Act in respect of such work, machinery, plant or other asset as the case may be. CHAPTER 1 . Section 3 Definitions. 2018. Sec. 3 was renumbered as sub-sec. (1) and after such renumbering the previous proviso subst. by W.B. Act 6 of 1975. Finally, the existing provisos were subst. by W.B. Act 15 of 1983. (1) Agricultural income-tax shall be charged for each financial year in accordance with and subject.....

Central Excise Act, 1944 Section 23A

Title: Definitions

State: Central

Year: 1944

In this Chapter, unless the context otherwise requires,-- (a) "activity" means production or manufacture of goods; (b) "advance ruling" means the determination, by the authority of a question of law or fact specified in the application regarding the liability to pay duty in relation to an activity proposed to be undertaken, by the applicant; 1[(c) "applicant" means-- (i) (a) a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or (b) a resident setting up a joint venture in India in collaboration with a non-resident; or (c) a wholly owned subsidiary Indian company, of which the holding company is a foreign company, who or which, as the case may be, proposes to undertake any business activity in India: (ii) a joint venture in India; or (iii) a resident falling within any such class or category of persons, as the Central Government may, by notification in the Official Gazette, specify in this behalf, and which or who, as the case may be, makes application for advance ruling under sub-section (1) of section 23C;] 4[Explanation.--For the purposes of this clause, "joint venture in India" means a contractual.....

Public Debt Act, 1944 Complete Act

State: Central

Year: 1944

.....only in so far as it deals with public debt of the Central Government. The present legislation, therefore, takes the form of a Bill to be enacted as a separate Act, applicable only to securities of the Central Government, which will reproduce the provisions of the 1920 Act with amendments designed to remedy the defects already referred to, and with certain other amendments the necessity or desirability of which is suggested by experience in the administration of the Act during last two decades. In this reproduction of the provisions of the 1920 Act, those provisions have been rearranged so as to group together sections dealing with the incidents common to the different forms in which loans of the Central Government are held and to relegate to separate sections the incidents peculiar to negotiable instruments."-Gaz. Of ind., 1943, Part V, page 162. Amendment Act 6 of 1949.- "Until 1946the Indian Securities Act, 1920, governed the securities issued by both the Central and the Provincial Governments. The working of this Act disclosed certain defects and it was considered necessary to amend it, particularly in the context of the very large increase of the public debt during.....

Central Excise Act, 1944 Chapter 7

Title: Supplemental Provisions

State: Central

Year: 1944

.....or containers thereof; (vi) provide for the employment of officers of the Government to supervise the carrying out of any rules made under this Act; (vii) require a manufacturer or the licensee of a warehouse to provide accommodation within the precincts of his factory or warehouse for officers employed to supervise the carrying out of regulations made under this Act and prescribe the scale of such accommodation; (viii) provide for the appointment, licensing, management and supervision of bonded warehouses and the procedure to be followed in entering goods into and clearing goods from such warehouses; (ix) provide for the distinguishing of goods which have been 9 [manufactured after registration], of materials which have been imported under licence, and of goods on which duty has been paid, or which are exempt from duty under this Act; (x) impose on persons engaged in the production or manufacture, storage or sale (whether on their own account or as brokers or commission agents) of salt, and, so far as such imposition is essential for the proper levy and collection of the duties imposed by this Act, of any other excisable goods, the duty of furnishing information,.....

Central Excise Act, 1944 Section 37A

Title: Delegation of Powers

State: Central

Year: 1944

.....by an4[Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] under this Act may be exercisable also by a gazetted Officer of Central Excise empowered in this behalf by the Board.] ________________________ 1. Inserted by Act 25 of 1978, section 26 (w.e.f. 1-7-1978). 2. Substituted by Act 29 of 1988, section 14, for "a Collector of Central Excise" (w.e.f. 16-8-1988). 3. Substituted by Act 22 of 1995, section 70, for "Principal Collector of Central Excise" (w.e.f. 26-5-1995). 4. Substituted by Act 22 of 1995, section 70, for "Collector of Central Excise" (w.e.f. 26-5-1995). 5. Substituted by Act 22 of 1995, section 70, for "Assistant Collector of Central Excise" (w.e.f. 26-5-1995) and again Substituted by Act 27 of 1999, section 119, for "Assistant Commissioner of Central Excise" (w.e.f. 11-5-1999). 6. Substituted by Act 22 of 1995, section 70, for "Deputy Collector of Central Excise" (w.e.f. 26-5-1995) and again Substituted by Act 27 of 1999, section 119, for "Deputy Commissioner of Central Excise" (w.e.f. 11-5-1999).

Central Excise Act, 1944 Annexe 1

Title: Annexe

State: Central

Year: 1944

..... All goods 11. 1904.10 All goods 12. 1905.11 Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 13. 1905.31 Waffles and wafers, coated with chocolate or containing chocolate 14. 1905.39 All goods 15. 2101.10 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 16. 2102.10 All goods 17. 21.05 Ice cream and other edible ice, whether or not containing cocoa 18. 21.06 Pan masala, only in retail packs containing ten grams or more per pack, other than the good; containing not more than 15% betel nut by weight and not containing tobacco in any proportion 19. 21.07 Betel nut powder known as "Supari" 20. 2108.20 Sharbat 21. 2108.99 All goods 22. 2201.19 All goods .....

Public Debt Act, 1944 Section 5

Title: Holding of Government Securities by Holders of Public Offices

State: Central

Year: 1944

(1) In the case of any public office to which1[the Government] may by notification" in the official gazette, declare this sub­section to apply, a Government security in the form of stock or of a promissory note may be held in the name of the office. (2) When a Government security is so held, it shall be deemed to be transferred without any or further endorsement or transfer deed from each holder of the office to the succeeding holder of the office on and from the date on which the latter takes charge of the office. (3) When the holder of the office transfers to a party not being his sucessor-in-office a Government security so held, the transfer shall be made by the signature of the holder of the office and the name of the office in the manner and subject to the conditions laid down in section 3. (4) This section applies as well to an office of which there are two or more joint holders as to an office of which there is a single holder. ________________________ 1 . Substituted for the words "the Central Government" by the Public Debt (Central Government) Amendment Act, 1949 (6 of 1949), Section 6 (1-4-1949).

Public Debt Act, 1944 Section 7

Title: Persons Whose Title to a Government Security of a Deceased Sole Holder May Be Recognised by the Bank

State: Central

Year: 1944

.....of a deceased sole holder of a Government security and the holder of a succession certificate issued under Part X of the Indian Succession Act, 1925, shall be the only persons who may be recognised by the Bank as having any title to the Government security : Provided that nothing in this section shall bar the recognition by the Bank of the manager or the sole surviving male member of a Hindu undivided family governed by the Mitakshara Law as having a title to a Government security when the security appears to the Bank to stand in the name of a deceased member of the family and an application is made by such manager or sole surviving member for recog­nition of his title and is supported by a certificate signed by such authority and after such inquiry as may be prescribed to the effect that the deceased belonged to a Hindu undivided family governed by the Mitakshara Law, that the Government security formed part of the joint property of the family, and that the applicant is the managing or sole survivng male member of the family. Explanation.-- The expression "Hindu undivided family governed by the Mitakshara Law" shall, for the purposes of this section, be deemed.....

Central Excise Act, 1944 Chapter 1

Title: Preliminary

State: Central

Year: 1944

.....date3as the Central Government may, by notification in the Official Gazette, appoint in this behalf. ________________________ 1. Substituted by Act 33 of 1996, section 71, for sub-section (1) (w.e.f. 28-9-1996). 2. The words "except the State of Jammu and Kashmir" omitted by Act 41 of 1954, section 2 and Schedule (w.e.f. 8-10-1954). 3. Came into force on 28th February, 1944, see Notification No. III-D, dated 26th February, 1944, Gazette of India, Extra., 1944, p. 293. Section 2 - Definitions In this Act, unless there is anything repugnant in the subject or context,- (a) "adjudicating authority" means any authority competent to pass any order or decision under this Act, but does not include the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), Commissioner of Central Excise (Appeals) or Appellate Tribunal; (aa) "Appellate Tribunal" means the Customs, Excise and 1 [Service Tax] Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962); (aaa) "broker" or "commission agent" means a person who in the ordinary course of business makes contracts for the sale or purchase of.....