Bare Act Search Results

The Chhattisgarh Upkar Adhiniyam, 1981 Complete Act

State: Chattisgarh

Year: 1981

.....the same extent in relation to cess under this Act as it applies to duty chargeable under that Act as if the cess were a duty chargeable under that Act.] (Omitted by M.P. Act No. 9 of 1984 (w.e.f. 7-4-1984).) [x x x] (2) The cess charged and levied under sub-section (1) shall be paid and recovered along with the registration of instrument of transfer of the vacant land and land used for the purpose of agriculture. (Added by M.P. Act No. 35 of 1982 (w.e.f. 1-10-1982).) [The payment of the cess, shall be indicated on the instrument of transfer by means of stamps issued under the Indian Stamp Act, 1899 (II of 1899)]. (3) The cess shall be payable by the person by whom the stamp duty is payable under the Indian Stamp Act, 1899 (II of 1899). (4) Notwithstanding anything contained in the Registration Act, 1908 (XVI of 1908), no officer thereunder shall admit to registration any document unless the cess charged and levied under sub-section (1) is paid in full. (Inserted by M.P. Act No. 35 of 1982 (w.e.f. 1-10-1982).) [(4-a) The provision of Section 48 of the Indian Stamp Act, 1899 (II of 1899) shall apply to recovery of cess under this Part as it applies to recovery of duties.....

Finance Act, 1981 Chapter III

Title: Direct Taxes

State: Central

Year: 1981

.....words "first proviso" shall be substituted. Section 26 to 31 - Wealth-Tax Section 26 - Amendment Of Section 21 In section 21 of the Wealth-tax Act, 1957 (27 of 1957) (hereinafter referred to as the Wealth-tax Act), - (a) in sub-section (1), the following Explanation shall be inserted, namely :- "Explanation : A trust which in not declared by a duly executed instrument in writing (including a valid deed of wakf) shall be deemed, for the purposes of this sub-section, to be a trust declared by a duly executed instrument in writing if a statement in writing, signed by the trustee or trustees, setting out the purpose or purposes of the trust, particulars as to the trustee or trustees, the beneficiary or beneficiaries and the trust property, is forwarded to the Wealth-tax Officer, - (i) where the trust has been declared before the 1st day of June, 1981, within a period of three months from that day; and (ii) in any other case, within three months from the date of declaration of the trust."; (b) in sub-section (4), - (i) for the words "Notwithstanding anything contained in this section", the words "Notwithstanding anything contained in the foregoing provisions of this.....

Finance Act, 1981 Section 22

Title: Insertion of New Section 293a

State: Central

Year: 1981

After section 293 of the Income-tax Act, the following section shall be inserted, namely :- '293A. Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils. (1) If the Central Government is satisfied that it is necessary or expedient so to do in the public interest, it may, by notification in the Official Gazette, make an exemption, reduction in rate or other modification in respect of income-tax in favour of any class of persons specified in sub-section (2) or in regard to the whole or any part of the income of such class of persons. (2) The persons referred to in sub-section (1) are the following, namely :- (a) persons with whom the Central Government has entered into agreements for the association or participation of that Government or any person authorised by that Government in any business consisting of the prospecting for or extraction or production of mineral oils; (b) person providing any services or facilities or supplying any ship, aircraft, machinery or plant (whether by way of sale or hire) in connection with any business consisting of the prospecting for or extraction or production of.....

Finance Act, 1981 Section 42

Title: Insertion of New Section 24aa

State: Central

Year: 1981

In the Companies (Profits) Surtax Act, after section 24A, the following section shall be inserted, namely :- '24AA. Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils. (1) If the Central Government is satisfied that it is necessary or expedient so to do in the public interest, it may, by notification in the Official Gazette, make an exemption, reduction in rate or other modification in respect of surtax in favour of any class of foreign companies specified in sub-section (2) or in regard to the whole or any part of the chargeable profits of such class of companies. Explanation : For the purposes of this sub-section, "foreign company" shall have the meaning assigned to it in clause (4) of section 80B of the Income-tax Act. (2) The foreign companies referred to in sub-section (1) are the following, namely :- (a) foreign companies with whom the Central Government has entered into agreements for the association or participation of that Government or any person authorised by that Government in any business consisting of the prospecting for or extraction or production of mineral oils; and (b).....

Finance Act, 1981 Section 8

Title: Amendment of Section 42

State: Central

Year: 1981

In section 42 of the Income-tax Act, - (a) in the opening portion, for the words "the association or participation in such business of the Central Government", the words "the association or participation of the Central Government or any person authorised by it in such business" shall be substituted; (b) in clause (b), - (i) the word "and" occurring at the end shall be omitted; (ii) the following proviso shall be inserted, namely :- 'Provided that in relation to any agreement entered into after the 31st day of March, 1981, this clause shall have effect subject to the modification that the words and figures "except assets on which allowance for depreciation is admissible under section 32" had been omitted; and'; (c) the following Explanation shall be inserted at the end, namely :- 'Explanation : For the purposes of this section, "mineral oil" includes petroleum and natural gas.'.

The Coimbatore City Municipal Corporation Act, 1981 Complete Act

State: Tamil Nadu

Year: 1981

.....includes any kind of bicycle, tricycle, cycle-rickshaw and palanquin, but does not include any motor vehicle within the meaning of Motor Vehicles Act, 1939 (Central Act IV of 1939); Notes Sec.2(6) " Carriage " Trailer Car " whether a carriage " Case decided with reference to Madras Act 18 MLJ 149 (7) "cart" includes any wheeled vehicle which is not a carriage but does not include any motor vehicle within the meaning of Motor vehicles Act, 1939 (Central Act IV of 1939); (8) "casual vacancy" means a vacancy occurring otherwise than by efflux of time and "casual election" means an election held on the occurrence of a causal vacancy; (9) "City of Coimbatore" or "City" means the local area comprised in the Coimbatore Municipality and includes any local area which after the commencement of this Act, is included in the City but does not include any local area which after such commencement is excluded from the City; (10) "Coimbatore Municipality" means the Coimbatore Municipality as constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920); (11) "company" means " (a) any company as defined in the Companies Act, 1956 (Central Act I.....