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Start Free TrialFinance Act, 1997 Complete Act
State: Central
Year: 1997
.....actually paid and the subsequent previous year or years during which the licence, for which the fee is paid, shall be in force; (ii) 'appropriate fraction' means the fraction the numerator of which is one and the denominator of which is the total number of the relevant previous years; (iii) 'payment has actually been made' means the actual payment of expenditure irrespective of the previous year in which the liability for the expenditure was incurred according to the method of accounting regularly employed by the assessee. (2) Where the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) are less than the expenditure incurred remaining unallowed, a deduction equal to such expenditure remaining unallowed, as reduced by the proceeds of the transfer, shall be allowed in respect of the previous year in which the licence is transferred. (3) Where the whole or any part of the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) exceed the amount of the expenditure incurred remaining unallowed, so much of the excess as does not exceed the difference between the expenditure incurred to obtain the.....
List Judgments citing this sectionTelecom Regulatory Authority of India Act, 1997 Complete Act
State: Central
Year: 1997
.....the Monopolies and Restrictive Trade Practices Commission established under sub-section (1) of Section 5 of the Monopolies and Restrictive Trade Practices Act, 1969 -(54 of 1969); (b) the complaint of an individual consumer maintainable before a Consumer Disputes Redressal Forum or a Consumer Disputes Redressal Commission or the National Consumer Redressal Commission established under Section 9 of the Consumer Protection Act, 1986 -(68 of 1986); (c) dispute between telegraph authority and any other person referred to in sub-section (1) of section 7 -B of the Indian telegraph Act, 1885 -(13 of 1885). SECTION 15: FILING OF APPLICATION TO AUTHORITY AND PROCEDURE FOR PASSING ORDER BY IT (1) An aggrieved person may make an application in respect of matters referred to in sub-section (2) of section 14-within such period as may be prescribed. Explanation.-For the purposes of this sub-section, the expression "aggrieved person" means- (i) any service provider who has a dispute in respect of matters referred to in clauses (i) and (ii) of sub -section (2) of section 14;- (ii) where any loss or damages is caused to a group of consumers, any member representing such group of consumers. (2).....
List Judgments citing this sectionNetaji Subhas Open University Act, 1997 Complete Act
State: West Bengal
Year: 1997
NETAJI SUBHAS OPEN UNIVERSITY ACT, 1997 NETAJI SUBHAS OPEN UNIVERSITY ACT, 1997 19 of 1997 An Act to establish and incorporate an open university (mukta viswavidyalaya) in the State of West Bengal and to provide for matters connected therewith or incidental thereto. WHEREAS it is expedient to establish an open university in the State of West Bengal to provide educational opportunities to all those belonging to the backward and weaker sections of society as well as the students who cannot be accommodated in institutions of higher learning owing to socio-economic conditions and other limitations and to promote equality of opportunity for higher education for a large segment of the population, including those who are in employment and women (including housewives), specially in the remote and inaccessible areas, as also adults who wish to upgrade their knowledge in various fields, through correspondence courses, contact programmes, study centres and various forms of mass media, encouraging and providing instruction, teaching, training and research in various branches of learning and courses of study, promoting advancement and dissemination of knowledge and learning and.....
List Judgments citing this sectionFinance Act 1997 Chapter III
Title: Direct Taxes
State: Central
Year: 1997
.....of a recognised stock exchange" means the membership of a stock exchange in India which is recognised under the provisions of the Securities Contract (Regulation) Act, 1956 (42 of 1956); (xii) any transfer of a capital asset, being land of sick industrial company, made under a scheme prepared and sanctioned under section 18 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986), where such sick industrial company is being managed by its workers' co-operative : Provided that such transfer is made during the period commencing from the previous year in which the said company has become a sick industrial company under sub-section (1) of section 17 of that Act and ending with the previous year during which the entire net worth of such company becomes equal to or exceeds the accumulated losses. Explanation. - For the purposes of this clause, "net worth" shall have the meaning assigned to it in clause (ga) of sub-section (1) of section 3 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986).'. Section 17 - Amendment Of Section 47A Section 47A of the Income-tax Act shall be renumbered as sub-section (1) thereof and after sub-section.....
View Complete Act List Judgments citing this sectionThe Tripura Entertainment Tax Act, 1997 Complete Act
State: Tripura
Year: 1997
THE TRIPURA ENTERTAINMENT TAX ACT, 1997 THE TRIPURA ENTERTAINMENT TAX ACT, 1997 An Act to update and consolidate the Tripura Amusement T u Act, 19 73 and the Tripura Cinemas (Regulation) Act, 1985 and to restructure the rate of taxation and the matters connected therewith or incidental thereto, Whereas it is expedient and necessary to replace the present Acts, namely, the Tripura Amusement Tax Act, 1973 and the Tripura Cinemas (Regulation) Act, 1985, by one which consolidates the existing Acts, is comprehensive and modifies the tax structure which was impeding the growth of Cinema industries and other modes of entertainment. Be it enacted by the Tripura Legislative Assembly in the forty eightieth year of the Republic of India, as follows:- Short Title, Extent and Commencement. 1. (I)This Act may be called the Tripura Entertainment Tax Act, 1997. (2) It extends to the whole of Tripura. (3) It shall come into force on such date as the State Government may, by notification in Official Gazette, appoint. In this Act, unless there is anything repugnant in the subject or context; Detinitions. 2.(a) "admission" means admission as spectator or as one of an audience or as a.....
List Judgments citing this sectionThe Tripura Professions, Trades, Callings & Employments Taxation Act, 1997 Complete Act
State: Tripura
Year: 1997
.....PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS TAXATION ACT, 1997 THE TRIPURA PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS TAXATION ACT, 1997 An Act to provide for the levy and collection of tax on professions, trades, callings and employments for raising additional resources for the benefit of the State and for matters connected therewith or incidental thereto . Whereas it is expedient to provide for the levy and collection of tax on professions, trades, callings and employments for raising additional resources for the benefit of the State and for matters connected therewith or incidental thereto ; Lt is hereby enacted in the Forty-eight year of the Republic of India, by the Legislature of Tripura , as follows : 1. Short title, extent and commencement - (1)This Act may be called the Tripura professions, Trades, Callings and Employments Taxation Act, 1997 (2)It extends to the whole of Tripura. (3) It shall come into force on such date as may be appointed by the State Government by notification in the official Gazette. 2. In this Act, unless the context otherwise requires - (a) "Commissioner" means the Commissioner of Profession Tax appointed under Section 12 ;.....
List Judgments citing this sectionHindu Religious Institutions and Charitable Endowments Act, 1997 Chapter II
Title: Appointment of Commissioner, Deputy Commissioner Etc.
State: Karnataka
Year: 1997
.....and every Deputy Commissioner or Assistant Commissioner and every other Officer or servant, appointed to carry out the purposes of this Act by whomsoever appointed, shall be a person professing Hindu Religion, and shall cease to hold office as such when he ceases to profess that religion. Section 8 - Delegation of powers (1) The State Government may, by notification delegate any of its powers or functions under this Act or the rules other than the power conferred under section 76 or 77, to be exercised by the Commissioner or any other officer subject to such conditions as may be specified in the notification. (2) The Commissioner may, with the previous approval of the State Government delegate any of the powers exercisable or functions to be performed by him under this Act or the rules, other than those delegated to him under sub-section (1), to one or more of the officers subordinate to him.
View Complete Act List Judgments citing this sectionHindu Religious Institutions and Charitable Endowments Act, 1997 Section 4
Title: Deputy Commissioners and Assistant Commissioner
State: Karnataka
Year: 1997
(1) Subject to such terms and conditions as may be prescribed, the State Government may appoint an Officer not below the rank of a Group 'A' Senior Scale to be Deputy Commissioner for Hindu Religious Institutions and Charitable Endowments for one or more districts. The Deputy Commissioner shall subject to the authority of the Commissioner have powers of general superintendence and control for the purpose of carrying out the provisions of this Act in respect of all Hindu Religious Institutions and Charitable Endowments in his Jurisdiction. (2) The State Government may appoint an Officer not below the rank of Group-A Junior scale to be Assistant Commissioner for Hindu Religious Institutions and charitable Endowments for one or more taluks in a district to assist the Deputy Commissioner in the discharge of his duties and functions under this Act, and to perform such duties or exercise such powers as may be conferred on him by or under the provisions of this Act or as may be delegated to him by the Deputy Commissioner with the approval of the Commissioner.
View Complete Act List Judgments citing this sectionVidarbha Irrigation Development Corporation Act, 1997 Complete Act
State: Central
Year: 1997
VIDARBHA IRRIGATION DEVELOPMENT CORPORATION ACT, 1997 VIDARBHA IRRIGATION DEVELOPMENT CORPORATION ACT, 1997 MAHARASHTRA ACT NO. XXVI OF 1997 (First published, after having received the assent of the Governor, in the "Maharashtra Government Gazette" on 28th April 1997). Amended by VI of 1999 - (23.12.1998) An Act to make special provisions for mobilisation of resources for completion of some ongoing irrigation protects in time bound manner, for promotion and operation of the said irrigation projects in Vidarbha region and command area development and schemes for generation of hydro-electric energy to harness the water of Godavari and Tapi Rivers allocated to the State of Maharashtra under the Water Disputes Tribunal Award and other allied and incidental activities including flood control by establishing the Vidarbha Irrigation Development Corporation. WHEREAS, it was expedient to make special provisions for promotion and operation of some irrigation projects in Vidarbha region, command area development and schemes for generation of hydro- electric energy to harness the water of Godavari and Tapi Rivers allocated to the State of Maharashtra under the Water Disputes.....
List Judgments citing this sectionThe Payment of Salaries and Allowances (Amendment) Act, 1997 Complete Act
State: Kerala
Year: 1997
.....at once. 2. Amendment of section 8 . " In the Payment of Salaries and Allowances Act, 1951 (XIV of 1951) (hereinafter referred to as the principal Act), in section 8, in sub-section (1), " (1) in clause (aa) for the words "one thousand and two hundred rupees", the words "rupees one thousand and five hundred" shall be substituted; (2) the second proviso shall be omitted. 3. Amendment of section 8A . " In sub-section (6) of section 8A of the principal Act, for the words, 'not above the rank of a Senior Grade Assistant' the words 'not above the rank of a Selection Grade Assistant' shall be substituted. 4 . Amendment of the schedule . " In the schedule to the Principal Act, (1) under the heading "1. Minister, the Speaker , the Deputy Speaker, the Leader of the Opposition and the Chief Whip in sub item (a) of item (1), for the words "rupees two and paise fifty" the words "rupees three" shall be substituted; (2) under the heading "III. Members of the Legislative Assembly ", in items (1) and (2), for the words and figures, "for journey by road irrespective of the distance travelled at the rate of Rs.1,25 per Kilometre for the period from 1st day of December 1989 to 31st day of.....
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