Bare Act Search Results

The Collection of Entertainments Duty on Cable Television (Including Entertainments Duty Leviable on Directtohome (Dth) Broadcasting Service) by Way of Public Auction Rules, 2003 Complete Act

State: Central

Year: 2003

.....a person registered as a Cable Operator under section 3 of the Central Act; (d) "Central Act" means the Cable Television Networks (Regulation) Act. 1995 (Act No. 7 of 1995); (e) "Government" means the Government of Maharashtra in the Department of Revenue and Forests; (f) "Person" means a person as defined in the Central Act; (g) "Territorial Unit" means ordinarily a district or a Municipal Corporation or a Municipal Council or a designated area of a Municipal Corporation or of a Municipal Council or any other area of a district as may be declared by the Government or the Collector from time to time, (h) "Upset price" means a notional aggregate of the entertainment duty leviable on all the cable connections and the duty leviable on Direct-to-Home broadcasting service in a territorial unit (2) Words and expressions used in these rules but not defined shall have the meanings respectively assigned to them in the Act. RULE 03: DETERMINATION OF UPSET PRICE The Government may, by general or special order determine upset price for every territorial unit. RULE 04: COLLECTION OF ENTERTAINMENTS DUTY (l) The Government may, lease by public auction the .....

Central Excise Tariff (Amendment) Act, 2004 Appendix IV

Title: List of Cesses Leviable with Rate of Duty on Agriculture & Processed Food Products & Agriculture Produce & Others and Related Acts

State: Central

Year: 2004

..... Any other article of jute manufacture Two per cent. ad valorem One per cent. ad valorem [The June Manufacture Cess (Amendment) Act, 2002 (No. 13 of 2002)] enected on 27.3.2002. CESS ON COAL In exercise of the powers conferred by sub-section (1) of Section 6 of the Coal Mines (Conservation and Development) Act, 1974 (28 of 1974) and in supersession of the notification of the Government of India in the erstwhile Ministry of Energy (Department of Coal) number S.O. 95(E), dated the 8th February, 1983 except as respects things done or omitted to be done before such supersession the Central Government hereby fixes, with effect on and from the 26th June, 2003 the rates specified in column (2) of the Table given below as the rats at which the duty of excise referred to in the said section shall be levied on coal of the description specified in column (1) of the said Table namely:- Description of coal Rate of excise duty per tonne (1) (2) Coking/non-coking coal Rs. 10.00 (Rupees ten only) [Ministry of Coal Notification S.O.727(E), dt. 25.6.2003] CESS ON TOBACCO Tobacco Board Cess under.....

New Delhi Municipal Council Act 1994 Section 83

Title: The Tax on Whom Leviable

State: Central

Year: 1994

.....children's perambulators or tricycles; (d) a cow or a she-buffalo kept for milking for domestic use if the cow or the she-buffalo is the only cow or she-buffalo kept by the owner or the person having possession or control thereof for such milking and is registered in accordance with bye-laws made in this behalf, so, however, that-- (i) where more cows or, as the case may be, more she-buffaloes than one are kept by several such owners or persons constituting a family, the tax under this section shall be levied in respect of all such cows or all such she-buffaloes; (ii) where a cow and also a she-buffalo are kept by the owner or the person having the possession or control thereof or by several such owners or persons constituting a family, the tax under this section shall be levied in respect of the cow and the she-buffalo.

Karnataka Municipalities Act, 1964 Section 110

Title: Tax from Whom Primarily Leviable

State: Karnataka

Year: 1964

(1) Every tax imposed in the form of a tax on buildings or lands or on both shall be leviable primarily from the actual occupier of the property upon which the said taxes are assessed, if he is the owner of the buildings or lands, or of the buildings on lands held by him on a building or other lease from the Government or from the municipal council, or on a building lease from any person; otherwise, the said tax shall be primarily leviable as follows, namely:-- (a) if the property is let, from the lessor; (b) if the property is sublet, from the superior lessor; (c) if the property is unlet, from the person in whom the right to let the same vests: Provided that on failure to recover any sum due on account of such tax from the person primarily liable, such portion of the sum may be recovered from the occupier of any part of the buildings or lands in respect of which it is due, as bears to the whole amount due the same ratio which the rent annually payable by such occupier bears to the aggregate amount of rent so payable in respect of the whole of the said buildings or lands, or to the aggregate amount of the rateable value thereof, if any, stated in the authenticated.....

Karnataka Motor Vehicles Taxation Act, 1957 Section 13

Title: Tax Leviable as Arrear of Land Revenue

State: Karnataka

Year: 1957

Any tax due under this Act shall be leviable as an arrear of land revenue. The motor vehicle in respect of which the tax is due or its accessories may be distrained or sold, whether or not such vehicle or accessories are in the possession or control of the person liable to pay the tax.

Karnataka Excise Act, 1965(Karnataka) Section 25

Title: Tax for Tapping Trees from Whom Leviable

State: Karnataka

Year: 1965

Section 25 - Tax for tapping trees from whom leviable When duty is levied by way of tax on1[excise trees] under section 23 and1[excise trees] are tapped without licence, the tax due shall be recoverable primarily from the tapper or in default by him, from the occupier, if any, of the land, or if the trees do not belong to the occupier of the land, or if the land is not occupied, from the person, if any, who owns or is in possession of the trees, unless he proves that the trees were tapped without his consent. _______________________________ 1. Substituted by Act 1 of 1971 w.e.f. 7-8-1970.

Karnataka Town and Country Planning Act, 1961 Section 58

Title: Certain Amount to Be Added to or Deducted from Contribution Leviable from a Person

State: Karnataka

Year: 1961

The amount by which the total value of the plots included in the final scheme with all the buildings and works thereon allotted to a person falls short of or exceeds the total value of the original plots with all the buildings and works thereon of such person shall, as the case may be, be deducted from or added to the contributions leviable from such person, each of such plots being estimated at its market value on the date of the declaration of intention to make a scheme or the date of a notification under section 31 and without reference to improvements contemplated in the scheme other than improvements due to the alterations of its boundaries.

Bombay Motor Vehicles Tax Act, 1958, (Maharashtra) Section 13

Title: Exemptions

State: Maharashtra

Year: 1958

.....or in connection with any commercial enterprise; (b) used exclusively as ambulances or as hearses; (vi) Motor vehicles belonging to persons acting under contract with any local authority in the State of Maharashtra and used solely for the maintenance and service of street lighting or for road cleaning, road watering or conservancy purposes; (vii) Motor vehicles belonging to a society for the prevention of cruelty to animal and used exclusively for the conveyance of sick animals or as mobile veterinary dispensary; (viii) Motor vehicles belonging to Consular and Diplomatic Officers; (ix) Tractors belonging to the Bombay Electric Supply and Transport undertaking, which are kept solely as spares, but which are moved on road when movement is exclusively between the workshop and the place where the tractor would be hitched to the trailer vehicles and vice versa and for the purpose of periodical checking, overhaul, repairs, painting or for purpose of road testing and where in all such cases, movement is not for hire or reward; (x) Motor vehicles, belonging to any Government and not used for any commercial enterprise or purpose; provided similar exemption to the vehicles.....

Customs Tariff Act 1975 Section 3

Title: Levy of Additional Duty Equal to Excise Duty Sales Tax, Local Taxes and Other Charges

State: Central

Year: 1975

.....from duties, shall, so far as may be, apply to the duty chargeable under this section as they apply in relation to the duties leviable under that Act." 2. Omitted by the Finance Act, 2005, w.e.f. 13.05.2005. Prior to omission, section 3A read as under: "3A. Special additional duty. - (1) Any article which is imported into India shall in addition be liable to a duty (hereinafter referred to in this section as the special additional duty), which shall be levied at a rate to be specified by the Central Government, by notification in the Official Gazette, having regard to the maximum sales tax, local tax or any other charges for the time being leviable on a like article on its sale or purchase in India: Provided that until such rate is specified by the Central Government, the special additional duty shall be levied and collected at the rate of eight per cent of the value of the article imported into India. Explanation. - In this sub-section, the expression "maximum sales tax, local tax or any other charges for the time being leviable on a like article on its sale or purchase in India" means the maximum sales-tax, local tax, other charges for the time being in force, which.....

Karnataka Sales Tax Act, 1957 Chapter VII

Title: Miscellaneous

State: Karnataka

Year: 1957

.....sales or deliveries of goods in such form and in such manner as may be specified by him. _______________________________ 1. Substituted by Act 9 of 1964 w.e.f. 1.4.1964. 2. Omitted by Act 7 of 1966 w.e.f. 1.4.1966. Section 26 - Accounts to be maintained by dealers (1) 1 [Every person registered or licensed under this Act and every dealer or other person liable to get himself registered under this Act shall keep and maintain true and correct accounts and such other records as may be prescribed] in Kannada or English or Hindi or Marathi or in such other language as the State Government may by notification specify, 1 [relating to his business, showing such particulars as may be prescribed, and such particulars may be different for different classes of persons or dealers;] and in case the accounts maintained in the ordinary course, do not show the same in an intelligible form, he shall maintain a true and correct account in such form as may be prescribed in this behalf: 2 [Proviso x x x] (2) The Commissioner may, subject to such conditions or restrictionsas may be prescribed in this behalf, by notice in writing direct any dealer or by notifications direct any.....