Bare Act Search Results

The Mizoram Value Added Tax Act, 2005 Complete Act

State: Mizoram

Year: 2005

.....material or for the execution of works contract; (18) "Joint Commissioner" means any persons appointed to be a Joint Commissioner under this Act; (19) "manufacture" with its grammatical variations and cognate expressions means producing, making, extracting, altering, ornamenting, finishing, assembling or otherwise processing, treating or adapting any goods and includes printing, but does not include any such process or mode of manufacture; (20) "output tax" in relation to any period means the tax payable by a dealer under this Act in respect of any sale or purchase of goods by that dealer during that period in the course of his business; (21) "person" includes - (a) an individual; (b) a joint family; (c) a company; (d) a firm; (e) an association of persons or a body of individual; whether incorporated or not; (f) the Central Government or the Government of Mizoram or the Government of any other State or Union Territory in India; (g) a local authority; (22) "place of business" means any place where a dealer carries on the business and includes- (a) any warehouse, go-down, or other place where a dealer stores or processes his goods; (b) any place.....

Maharashtra Value Added Tax ,rules Complete Act

State: Maharashtra

Year: 2005

.....a registered dealer means - the total of all taxes payable by him in respect of all his places of business in the State under the Central Sales Tax Act, 1956 and the Act, or as the case may be, the Bombay Sales Tax Act, 1959, after adjustment of the amount of set-off or refund claimed by him, if any under the respective Act. For the purposes of this rule, the expression "previous year" includes the year ending on the 31 st March 2005. Explanation II." For the purposes of this rule, the first six monthly return shall be for the period starting on the appointed day or, as the case may be, 1 st April and ending on the 30 th September. The second six monthly return shall be for the period starting on the 1 st October and ending on the 31 st March. 18. Special provision for first and last return in certain cases and for dealers under the package scheme of incentives. " (1) Where a dealer has become liable to be registered under this Act, the first return to be furnished by him shall be for the period from the appointed day, 1 st April of the year, or as the case may be, from the date of event which makes him liable to pay tax to the end of the quarter containing the date of.....

The Protection of Women from Domestic Violence Act, 2005 Complete Act

State: Central

Year: 2005

.....living together as a joint family. CHAPTER II DOMESTIC VIOLENCE SECTION 03: DEFINITION OF DOMESTIC VIOLENCE For the purposes of this Act, any act, omission or commission or conduct of the respondent shall constitute domestic violence in case it" (a) harms or injures or endangers the health, safety, life, limb or well-being, whether mental or physical, of the aggrieved person or tends to do so and includes causing physical abuse, sexual abuse, verbal and emotional abuse and economic abuse; or (b) harasses, harms, injures or endangers the aggrieved person with a view to coerce her or any other person related to her to meet any unlawful demand for any dowry or other property or valuable security; or (c) has the effect of threatening the aggrieved person or any person related to her by any conduct mentioned in clause (a) or clause (b); or (d) otherwise injures or causes harm, whether physical or mental, to the aggrieved person. Explanation I : For the purposes of this section," (i) "physical abuse" means any act or conduct which is of such a nature as to cause bodily pain, harm, or danger to life, limb, or health or impair the health or.....

Finance Act, 2005 Complete Act

State: Central

Year: 2005

FINANCE ACT, 2005 FINANCE ACT, 2005 18 of 2005 CHAPTER 1: PRELIMINARY: Section 1: Short title and commencement: (1) This Act may be called the Finance Act, 2005. (2) Save as otherwise provided in this Act, Sections 2 to 64 shall be deemed to have come into force on the 1st day of April, 2005. CHAPTER 2: RATES OF INCOME TAX: SECTION 2: Income tax: (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2005, income tax shall be charged at the rates special in Part I of the First Schedule and such tax as reduced by the debate of income tax calculated under Chapter VIII-A of the Income Tax Act, 1961 (43 of 1961) (hereinafter referred to as the Income Tax Act) shall be increased by a surcharge for purposes of the Union calculated in each case in the manner provided therein. (2) In the cases to which Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income exceeding five thousand rupees, in addition to total income, and the total income exceeds fifty thousand rupees, then, (a) the net agricultural income shall be taken into.....

The Chhattisgarh Value Added Sales Tax Act, 2005 Complete Act

State: Chattisgarh

Year: 2005

THE CHHATTISGARH VALUE ADDED SALES TAX ACT, 2005 THE CHHATTISGARH VALUE ADDED SALES TAX ACT, 2005 [Act No. 2 of 2005] [ Published in C.G. Rajpatra (Asadharan) dated 24-3-2005 Pages 108(89-155).] [24th March, 2005] PREAMBLE An Act to levy tax on sales and purchases of goods in the State of Chhattisgarh. Be it enacted by the Chhattisgarh Legislature in the Fifty-fourth Year of the Republic of India as follows:-- Section 1 - Short title, extent and commencement (1) This Act may be called the Chhattisgarh Value Added Sales Tax Act, 2005. (2) It extends to the whole of Chhattisgarh. (3) It shall come into force on such date as the State Government may, by notification, appoint. Section 2 - Definitions In this Act, unless there is anything repugnant in the subject of context-- (a) "Appellate Deputy Commissioner" means an Appellate Deputy Commissioner of Sales Tax appointed under Section 3 and includes an Additional Appellate Deputy Commissioner of Sales Tax; (b) "Assistant Commissioner" means an Assistant Commissioner of Sales Tax appointed under Section 3 and includes an Additional Assistant Commissioner of Sales Tax; (c) "Board" means Board of.....

Punjab Vat Act, 2005 Complete Act

State: Punjab

Year: 2005

PUNJAB VAT ACT, 2005 PUNJAB VAT ACT, 2005 ACT NO. 8 OF 2005 AN ACT to provide for the levy and collection of value added tax and turnover tax on the sales or purchases of goods and for the matters connected therewith and incidental thereto, and for the repeal of the Punjab General Sales Tax Act, 1948. BE it enacted by the Legislature of the State of Punjab in the Fifty-sixth Year of the Republic of India as follows:-- CHAPTER - I PRELIMINARY Short title and commencement. 1. (1) This Act may be called the Punjab Value Added Tax Act, 2005. (2) It shall come into force from the 1st day of April, 2005. Definitions. 2. In this Act, unless the context otherwise requires, " (a) "account books" means record of business transactions and includes accounts, registers and documents maintained in any manner including electronic medium; (b) "appointed day" means the date on which this Act comes into force; (c) "business" includes - (i) any trade, commerce, manufacture, adventure or concern whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues there from; and (ii) any.....

The Kerala Tax on Paper Lotteries Act 2005[1] Complete Act

State: Kerala

Year: 2005

.....in usual draw of lotteries. (d)"Commissioner" means the Commissioner of Commercial Taxes appointed under Section 3 of the Kerala General Sales Tax Act 1963 (Act 15 of 1963); (e)"Deputy Commissioner" means the Deputy Commissioner of Commercial Taxes appointed under Section 3 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963); (f)"Deputy Commissioner (Appeal)" means the Deputy Commissioner (Appeal) of Commercial Taxes appointed under Section 3 of the Kerala General Sales Tax Act, 1963; (g)"Draw" means any method by which the prize winning number of numbers are drawn for each lottery, by operation of the draw machine or any other manual mechanical method which selects numbers on a methodology and where the operation is visibly transparent to the viewers; (h)"Joint Commissioner" means the Joint Commissioner of Commercial Taxes appointed under Section 3 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963); (i)"Lottery" means a scheme, in whatever form and by whatever name called for distribution of prizes by lot of chance to those persons participating in the chances of a prize by purchasing tickets organized by the Government of India or the Government of a State.....

Finance Act 2005 Chapter 4

Title: Indirect Taxes

State: Central

Year: 2005

.....produced or manufactured in India" means the excise duty for the time being in force which would be leviable on a like article if produced or manufactured in India or, if a like article is not so produced or manufactured, which would be leviable on the class or description of articles to which the imported article belongs, and where such duty is leviable at different rates, the highest duty. (2) For the purpose of calculating under sub-sections (1) and (3), the additional duty on any imported article, where such duty is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962(52 of 1962), be the aggregate of-- (i) the value of the imported article determined under sub-section (1) of section 14 or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; and (ii) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962(52 of 1962), and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include-- (a).....

The Special Economic Zones Act, 2005 Complete Act

State: Central

Year: 2005

.....Economic Zones may be demarcated by the Central Government or any authority specified by it as" (a) the processing area for setting up Units for activities, being the manufacture of goods, or rendering services; or (b) the area exclusively for trading or warehousing purposes; or (c) the non-processing areas for activities other than those specified under clause (a) or clause (b). SECTION 07: EXEMPTION FROM TAXES, DUTIES OR CESS Any goods or services exported out of, or imported into, or procured from the Domestic Tariff Area by," (i) a Unit in a Special Economic Zone; or (ii) a Developer, shall, subject to such terms, conditions and limitations, as may be prescribed, be exempt from the payment of taxes, duties or cess under all enactments specified in the First Schedule. COMMENTS Any goods or services exported out of, or imported into, or procured from the Domestic Tariff Area by a Unit in a Special Economic Zone, or a Developer shall be exempt from the payment of taxes, duties or cess subject to prescribed terms, conditions and limitations. CHAPTER III CONSTITUTION OF BOARD OF APPROVAL SECTION 08: CONSTITUTION OF BOARD OF APPROVAL (1) The Central Government shall, within.....

West Bengal Ground Water Resources (Management,control and Regulation) Act, 2005 Complete Act

State: West Bengal

Year: 2005

.....Bengal Legislature received the assent of the Governor and was published in the Kolkata Gazette, Extraordinary, Part 111, No. 2110-L, WEST BENGAL ACT NO. XVIII OF 2005. An Act to manage, control and regulate indiscriminate extraction of ground water in West Bengal and to provide for matters connected therewith or incidental thereto. Whereas it is expedient: to manage, control and regulate indiscriminate extraction or use of ground water; And whereas it is further expedient to provide against the widespread contamination of ground water with arsenic, fluoride, iron, other heavy metals or metalloids, organic and inorganic pesticides, fungicides, and rodenticides; It is hereby enacted as follows:- Section 1 Short title, extend and commencement (1) This Act may be called the West Bengal Ground Water Resources (Management, Control and Regulation)Act, 2005. (2) It extends to the whole of the State of West Bengal. (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Section 2 Definitions In this Act, unless the context otherwise requires, - (a) "Corporation Level Authority" means the Kolkata Municipal.....