Bare Act Search Results

Motor Vehicles Act, 1988 Complete Act

State: Central

Year: 1988

..... (6) "conductor's licence" means the licence issued by a competent authority under Chapter III authorising the person specified therein to act as a conductor; (7) "contract carriage" means a motor vehicle which carries a passenger or passengers for hire or reward and is engaged under a contract, whether expressed or implied, for the use of such vehicle as a whole for the carriage of passengers mentioned therein and entered into by a person with a holder of a permit in relation to such vehicle or any person authorised by him in this behalf on a fixed or an agreed rate or sum- (a) on a time basis, whether or not with reference to any route or distance; or (b) from one point to another, and in either case, without stopping to pick up or set down passengers not included in the contract anywhere during the journey, and includes- (i) a maxicab; and (ii) a motorcab notwithstanding the separate fares are charged for its passengers; (8) "dealer" includes a person who is engaged- (a) 1 [ x x x] (b) in building bodies for attachment to chassis; or (c) in the repair of motor vehicles; or (d) in the business of hypothecation, leasing or hire-purchase of motor vehicle; (9).....

National Highways Authority of India Act, 1988 Complete Act

State: Central

Year: 1988

.....or such other member or such officer of the Authority as may be generally or specially empowered in this behalf by the Authority and such contracts or classes of contracts as may be specified in the regulations shall be sealed with the common seal of the Authority : Provided that no contract exceeding such value or amount as the Central Government may prescribe in this behalf shall be made unless it has been previously approved by that Government : Provided further that no contract for the acquisition or sale of immovable property or for the lease of any such property for a term exceeding thirty years and no other contract exceeding such value or amount as the Central Government may prescribe in this behalf shall be made unless it has been previously approved by that Government. (2) Subject to the provisions of sub-section (1), the form and manner in which any, contract shall be made under this Act shall be such as may be provided by regulations. (3) No contract which is not in accordance with the provisions of this Act and the regulations shall be binding on the Authority. SECTION 16: FUNCTIONS OF THE AUTHORITY (1) Subject to the rules made by the Central Government in.....

The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1988 Complete Act

State: Chattisgarh

Year: 1988

.....[Definition of works contract deleted by Entry Tax (Amendment) Act, 1997. w.e.f. 1.5.97. Prior to deletion clause (m) read as under: "A Works contract means contracts relating to construction of works like buildings, dams and bridges and other immovable property, erection of factories. Installation of machinery and fittings and installations to movable or immovable property in the execution whereof goods are consumed or used but not sold:] (m) works contracts [omitted w.e.f. 1.5.97] (2) All those expressions, other than expression "goods" and "sale" which are used but are not defined in this Act and are defined in the [Substituted for Sales Tax Act' by Entry Tax (Amendment) Act. 1995. w.e.f. 1.4.95.] [Vanijyik Kar Adhiniyam] shall have the meanings assigned to them in that Act. (3) Any reference in this Act to the expression "has effected entry of goods" with its grammatical variations and cognate expressions, whether used in isolation or in conjunction with any other words shall, wherever necessary, be construed as including a reference to "has caused to be effected entry of goods". Section 3 - Incidence of taxation 1 (1) There shall be levied an entry tax,- (a) On.....

Motor Vehicles Act, 1988 Chapter 5

Title: Control of Transport Vehicles

State: Central

Year: 1988

.....in respect of any such contract carriage, have regard to the following matters, namely: (i) financial stability of the applicant; (ii) satisfactory performance as a contract carriage operator including payment of tax if the applicant is or has been an operator of contract carriages; and (iii) such other matters as may be prescribed by the State Government: Provided that, other conditions being equal, preference shall be given to applications for permits from (i) the India Tourism Development Corporation; (ii) State Tourism Development Corporations; (iii) State Tourism Departments; (iv) State Transport Undertakings; (v) co-operative societies registered or deemed to have been registered under any enactment for the time being in force; (vi) ex-servicemen. Section 75 - Scheme for renting of motor cabs (1) The Central Government may, by notification in the Official Gazette, make a scheme for the purpose of regulating the business of renting of 1[motor cabs or motor cycles to persons desiring to drive either by themselves or through drivers, motor cabs or motor cycles] for their own use and for matters connected therewith. (2) A scheme made under.....

Motor Vehicles Act, 1988 Section 67

Title: Power to State Government to Control Road Transport

State: Central

Year: 1988

.....to its coordination with other means of transport and the conveying of long distance goods traffic: QQZZ (2) Any direction under sub-section (1) regarding the fixing of fares and freights for stage carriages, contract carriages and goods carriages may provide that such fares or freights shall be inclusive of the tax payable by the passengers or the consignors of the goods, as the case may be, to the operators of the stage carriages, contract carriages or goods carriages under any law for the time being in force relating to tax on passengers and goods. QQZZ ______________________ 1. Proviso inserted by Act 54 of 1994, section 21 (w.e.f. 14-11-1994) and omitted by Act 39 of 2001, section 3 (w.e.f. 27-9-2001).

Finance Act, 1988 Chapter III

Title: Direct Taxes

State: Central

Year: 1988

.....Section 23 - Substitution Of New Section For Section 80CCA 23 Substitution Of New Section For Section 80CCA. For section 80CCA of the Income-tax Act [as inserted by section 34 of the Finance Act, 1987 (11 of 1987)], the following section shall be substituted, namely :- '80CCA. Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan. - (1) Where an assessee, being - (a) an individual, or (b) a Hindu undivided family, or (c) an association of persons or a body of individuals consisting, in either case, only of husband and wife governed by the system of community of property in force in the State of Goa and the Union territories of Dadra and Nagar Haveli and Daman and Diu, has in the previous year - (i) deposited any amount in accordance with such scheme as the Central Government may, by notification in the Official Gazette, specify in this behalf (hereafter in the section referred to as the National Savings Scheme); or (ii) paid any amount to effect or to keep in force a contract for such annuity plan of the Life Insurance Corporation as the Central Government may, by notification in the Official Gazette, specify, .....

Finance Act, 1988 Section 23

Title: Substitution of New Section for Section 80cca

State: Central

Year: 1988

.....of the amount referred to in clause (a) or clause (b) shall be deemed to be the income of the assessee of that previous year in which such withdrawal is made or, as the case may be, amount is received, and shall, accordingly, be chargeable to tax as the income of that previous year. Explanation I : For the removal of doubts, it is hereby declared that interest on the deposits made under the National Savings Scheme shall not be chargeable to tax except in the manner and to the extent specified in sub-section (2). Explanation II : For the purposes of this section, "Life Insurance Corporation" shall have the same meaning as in clause (a) of sub-section (8) of section 80C.'.

The Chhattisgarh Hotel Tatha Vas Grihon Me Vilas Vastuon Par Kar Adhiniyam, 1988 Complete Act

State: Chattisgarh

Year: 1988

.....Earlier to 05.06.2001 it read as under '(j) Sales Tax Act means the Madhya Pradesh General Sales Tax Act. 1958 (No. 2 or 1959).] [(j) Commercial Tax Act means the Chhattisgarh Commercial Tax Act, 1994 (No. 5 of 1995);] (k) Turnover in relation to any period means the aggregate of the amount of receipts received or receivable by an hotelier in respect of the luxuries provided by him in a hotel. (2) All those expressions which are used but are not defined in this Act and are defined in the [Substituted by Amendment Act 2001 w.e.f. 24-12-2001] [Commercial Tax Act] shall have the meaning assigned to them in that Act. Section 3 - Incidence of taxation (1) There shall be levied a tax on the turnover and such tax shall be payable by a hotelier in accordance with the provisions of this Act. (2) If a person other than the owner (including part-owner) is for the time being in-charge of the hotel then such person and the owner (including part-owner) shall jointly and severally by liable to pay the tax. Section 4 - Charges and rate of tax [Sec. 4 substituted by Amendment Act. 1990. w.e.f. 15.9.90.] [(1) [Sub-section (1) renumbered as clause (i) of sub-section (1) first by.....

The Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 Complete Act

State: Rajasthan

Year: 1988

.....under the Central Sales Tax Act, 1956(Central Act No. 74 of 1956)] by an importer who, not being a dealer registered under the provisions of the RST Act (Act No.29 of 1954), had purchased the motor vehicle in that State for his own use. 5. Exemption from tax,- Where the State Govt. is of the opinion that it is necessary or expedient in the public interest so to do, it may, by notfn in the Official Gazette exempt, whether prospectively or retrospectively, from tax any class of motor vehicles or any class of persons on such conditions as may be specified in the notification. 6. Offences and penalties,- (1) Where any person liable to pay tax under this Act fails to comply with any of the provisions of the Act or rules made there under, then the assessing authority may, after giving such person a reasonable opportunity of being heard, by order in writing impose on him in addition to any tax payable, a sum by way of penalty not exceeding fifty percent of the amount of tax. (2) Subject to the provisions of this Act, all the provisions relating to offences and penalties, including interest, of the RST Act, 1954 (Act No.29 of 1954) shall mutatis mutandis, apply in relation to.....