Bare Act Search Results

Central Sales Tax Act, 1956 Section 9

Title: Levy and Collection of Tax and Penalties

State: Central

Year: 1956

.....effected by an unregistered dealer in the State from which such subsequent sale has been effected.] (2) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall, on behalf of the Government of India, assess re-assess, collect and enforce payment of tax, including any3[interest or penalty,] payable by a dealer under this Act as if the tax or3[interest or penalty] payable by such a dealer under this Act is a tax or3[interest or penalty] payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to, such business, transfer of liability of any firm of Hindu undivided family to pay tax in the event of the dissolution.....

Central Excise Act, 1944 Chapter 2

Title: Levy and Collection of Duty

State: Central

Year: 1944

.....the rank of Assistant Commissioner of Central Excise and such annual capacity shall be deemed to be the annual production of such goods by such factory; or (b) (i) specify the factor relevant to the production of such goods and the quantity that is deemed to be produced by use of a unit of such factor; and (ii) provide for the determination of the annual capacity of production of the factory in which such goods are produced on the basis of such factor by an officer not below the rank of Assistant Commissioner of Central Excise and such annual capacity of production shall be deemed to be the annual production of such goods by such factory: Provided that where a factory producing notified goods is in operation during a part of the year only, the annual production thereof shall be calculated on proportionate basis of the annual capacity of production: Provided further that in a case where the factor relevant to the production is altered or modified at any time during the year, the annual production shall be re-determined on a proportionate basis having regard to such alteration or modification. (3) The duty of excise on notified goods shall be levied, at such rate, on.....

Mumbai Metropolitan Region Specified Commodities Markets (Regulation of Location) (Enactment of Byelaws with Retrospective Effect to Provide for Levy and Collection of the Registration Fee and Market Complete Act

State: Central

Year: 1997

....."Market Committee" means the Bombay Metropolitan Region Iron and Steel Market Committee, Kalamboli, Navi Mumbai, constituted under section 4 of the Act. SECTION 03: REGISTRATION FEE (1) An application for Registration with the Market Committee, shall be made by the traders lawfully engaged in the specified trade within the market area, to the Chief Executive Officer of the Market Committee. (2) A registration fee of rupees 100 till the 31st December 1990, and thereafter of rupees 200, per application, shall be charged for such registration. SECTION 04: LEVY AND COLLECTION OF MARKET FEE (1) There shall be levied and collected, from every person carrying on specified trade in iron and steel and holding any premises whether as a lessee or otherwise in the market yard, on the basis of the area of the plot, shop, office premises, godown or open space, a fee at the rate specified in the Table below, per annum, for the common services, amenities, and facilities provided by the Market Committee. TABLE 1 Serial No. Area Market Fee Per Square Meter 1. Upto 5,000 Square Meters Rupees 9.00 2. 5,001 To 1,00,000 Square Meters Rupees 7.50 3. Above 1,00,001 Square Meters Rupees 6.00 (2).....

The Kerala Places of Public Resort (Validation of Levy and Collection of Licence Fee) Act, 1971[1] Complete Act

State: Kerala

Year: 1971

.....and Collection of Licence Fee) Act, 1971. 2. Validation of levy and collection of licence fee. "€ (1) Notwithstanding anything contained in sub-section (1) of section 7 of the Kerala Places of Public Resort Act, 1963 (40 of 1963), rule 28 of the Kerala Places of Public Resort Rules, 1965, as it stood before the amendment issued under notification S.R.O. No. 59/69, dated 27 th January, 1969, in so far as it relates to the levy and collection of licence fee by the licensing authority shall be deemed to have been issued in accordance with law and the rates fixed under the said rule shall be deemed to be, and to have been, the rate of fee directed by the Government by rule under the said Act with effect on and from the 1 st day of August, 1965, and up to and inclusive of 10 th day of February, 1969. (2) Notwithstanding anything contained in any judgment, decree or order of any court to the contrary, all fees levied or collected or purported to have been levied or collected in pursuance of the rule referred to in sub-section (1) shall, for all purposes, be deemed to be and to have always been validly levied, or collected and accordingly, "€ (a) all acts, proceedings or.....

Central Road Fund Act, 2000 Section 3

Title: Levy and Collection of Cess

State: Central

Year: 2000

.....Act, on every item specified in column (2) of the Schedule, which is produced in or imported into India and-- (a) removed from a refinery or a factory or an outlet; or (b) transferred by the person, by whom such item is produced or imported, to another person, at such rates not exceeding the rate set forth in the corresponding entry in column (3) of the Schedule, as the Central Government may, by notification in the Official Gazette, specify: Provided that until the Central Government specifies by such notification the rate of the cess in respect of petrol and high speed diesel oil (being items specified in the Schedule), the cess on petrol and high speed diesel oil under this sub-section shall be levied and collected at the rate of rupee one per litre: Provided further that the additional duty of customs and the additional duty, of excise on petrol levied under sub-section (1) of section 103 and sub-section (1) of section 111, as the case may be, of the Finance (No. 2) Act, 1998 (21 of 1998) and the additional duty of customs and the additional duty of excise on high speed diesel oil levied under sub-section (1) of section 116 and sub-section (1) of section 133, as.....

Irrigation (Levy of Betterment Contribution and Water Rate) Act, 1957 (28 of 1957) Section 10

Title: Levy of Water Rate

State: Karnataka

Year: 1957

.....be may supply] or make available water for the purpose of irrigation, to water users societies registered under the Karnataka Co-operative Societies Act 1959 (Karnataka Act 11 of 1959) 11 [or Water Users Associations registered under the Karnataka Societies Registration Act, 1960 (Karnataka Act 17 of 1960)] 1 2 [x x x] and the 10 [Government or the Nigam, as the case may be, shall levy] and collect from such societies 11 [or such Association] the water rates, on volumetric basis. The Government may prescribe the rate at which such water rates shall be levied and the manner in which and the authority by which the amount of water rate levied shall be determined. Such societies 11 [or such Association] may supply water to farmers and collect water charges from the individual farmers. (1B) Notwithstanding anything contained in the Karnataka Co-operative Societies Act, 1959 (Karnataka Act 11 of 1959) 11 [or Karnataka Societies Registration Act, 1960 (Karnataka Act 17 of 1960)] 12 [x x x] Government may issue direction from time to time for the purpose of implementing the provisions of sub-section (1A), to ensure equitable distribution of water and efficient collection of 13 [water.....

Vegetable Oils Cess Act, 1983 [Repealed] Section 3

Title: Levy and Collection of Cess on Vegetable Oils

State: Central

Year: 1983

.....shall be levied and collected at the rate of one rupee per quintal of vegetable oil. (2) The duty of excise levied under sub-section (1) shall be in addition to the duty of excise leviable on vegetable oils under the Central Excises and Salt Act, 1944(1 of 1944), or any other law for the time being in force. (3) The duty of excise levied under sub-section (1) shall be payable by the occupier of the mill in which the vegetable oil is produced. (4) The provisions of the Central Excises and Salt Act, 1944(1 of 1944), and the rules made thereunder, including those relating to refunds and exemptions from duty, shall so far as may be, apply in relation to the levy and collection of the said duty of excise as they apply in relation to the levy and collection of the duty of excise on vegetable oils under that Act.

Spices Cess Act, 1986 [Repealed] Section 3

Title: Levy and Collection of Cess

State: Central

Year: 1986

.....as they apply in relation to the levy and collection of the duty of customs oh spices under that Act. (4) The proceeds of the duty of customs levied under sub-section (1) shall first be credited to the Consolidated Fund of India and the Central Government may, if Parliament, by appropriation made by law in this behalf so provides, pay to the Board from time to time, from out of such proceeds (after deducting the cost of collection) such sums of money as it may think fit for being utilised for the purposes of the Spices Board Act, 1986. ______________________ 1. Substituted for the words "as spices" by Repealing and Amending Act (19 of 1988), section 3, IInd Sch. (31-3-1988).

Salt Cess Act, 1953 Section 3

Title: Levy and Collection of Cess on Salt

State: Central

Year: 1953

1[3. Levy and collection of cess on salt There shall be levied and collected in such manner as may be prescribed, a cess in the nature of an excise duty at the rate of fourteen naye paise per forty kilograms on all salt manufactured in India in any salt factory, whether owned by Government or not.".] _________________________ 1. Section 3. substituted for "3.Levy and collection of cess on salt..-There shall be levied and collected in such manner as may be prescribed a cess in the nature of an excise duty on all salt manufactured in the territories to which this act extends.- (a) in the case of salt manufactured in a private salt factory, at the rate of two annas per standard maund; (b) in the case of salt manufactured in a salt factory solely owned or solely worked by the Central Government at the rate of three and a half annas per standard maund." By the Salt Cess (Amendment) Act, 1961, w.e.f. 29-08-1961.

Jute Manufacturers Cess Act, 1983 Section 3

Title: Levy and Collection of Cess on Jute Manufactures Produced in India

State: Central

Year: 1983

.....shall be levied and collected by way of cess for the purposes of the Jute Manufactures Development Council Act, 1983, on every article of jute manufacture specified in column 2 of the Schedule and produced in India, a duty of excise at such rate not exceeding the rate specified in the corresponding entry in column 3 thereof, as the Central Government may, by notification in the Official Gazette, specify: Provided that until such rate is specified by the Central Government, the duty of excise shall be levied and collected at the rate specified in the corresponding entry in column 4 of the Schedule. (2) The duty of excise levied under sub-section (1) shall be in addition to the duty of excise leviable on jute manufactures under the Central Excises and salt Act, 1944 (1 of 1944) or any other law for the time being in force. (3) The duty of excise levied under sub-section (1) shall be payable by the Producer of a jute manufacture. (4) The provisions of the Central Excises and Salt Act, 1944(1 of 1944), and the rules made thereunder, including those relating to refunds and exemptions form duty, shall, so far as may be, apply in relation to the levy and collection of the duty.....