Bare Act Search Results
Home Bare Acts Phrase: mistakeLimitation Act, 1963 (36 of 1963) Section 17
Title: Effect of Fraud or Mistake
State: Central
Year: 1963
.....the plaintiff or the applicant first had the means of producing the concealed document or compelling its production: Provided that nothing in this section shall enable any suit to be instituted or application to be made to recover or enforce any charge against, or set aside any transaction affecting, any property which-- (i) in the case of fraud, has been purchased for valuable consideration by a person who was not a party to the fraud and did not at the time of the purchase know, or have reason to believe, that any fraud had been committed, or (ii) in the case of mistake, has been purchased for valuable consideration subsequently to the transaction in which the mistake was made, by a person who did not know, or have reason to believe, that the mistake had been made, or (iii) in the case of a concealed document, has been purchased for valuable consideration by a person who was not a party to the concealment and, did not at the time of purchase know, or have reason to believe, that the document had been concealed. (2) Where a judgment-debtor has, by fraud or force, prevented the execution of a decree or order within the period of limitation, the court may, on the.....
View Complete Act List Judgments citing this sectionWealth-tax Act, 1957 Section 35
Title: Rectification of Mistakes
State: Central
Year: 1957
.....section 160(3)(b), for clauses (D) and (E) w.e.f. 1-4-1988. 9. The words "or section 23A" omitted by Act 3 of 1989, section 74 w.e.f. 1-4-1989 and re-inserted by the Finance Act, 2000, section 76 w.e.f. 1-6-2000. 10. Inserted by Act 18 of 1992, section 97 w.e.f. 1-4-1993. 11. Substituted by Act 4 of 1988, section 127, for "Wealth-tax Officer" w.e.f. 1-4-1988. 12. Substituted by Act 45 of 1972, section 15(b), for "Appellate Assistant Commissioner" w.e.f.. 1-1-1973. 13. Substituted by Act 4 of 1988, section 127, for "Appellate Assistant Commissioner" w.e.f. 1-4-1988. 14. Inserted by Act 29 of 1977, section 39 and Sch. V w.e..f. 10-7-1978. 15. Inserted by Act 45 of 1972, section 15(c) w.e.f. 1-1-1973. 16. Substituted by Act 67 of 1984, section 69(i), for "from the date of the order passed in the first appeal or revision" w.e.f. 1-10-1984. 17. Substituted by Act 67 of 1984, section 69(ii), for "from the date of the order sought to be amended" w.e.f. 1-10-1984. 18. Inserted by Act 45 of 1972, section 15(d) w.e.f. 1-1-1973. 19. Substituted for "Wealth-tax Officer" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 01-04-1988.
View Complete Act List Judgments citing this sectionPunjab General Sales Tax Act, 1948 [Repealed] Section 21A
Title: Rectification of Mistakes
State: Central
Year: 1948
.....by any person affected by such order: Provided that no such rectification shall be made if it has the effect of enhancing the tax or reducing the amount of refund, unless the Commissioner or the officer on whom powers of the commissioner under sub-section (1) of section 21 have been conferred by the State Government has given notice in writing, to such person of his intention to do so and has allowed such person a reasonable opportunity of being heard. 2. The provision of sub-section (1) shall apply to the rectification of a mistake by a Tribunal as they apply to the rectification of a mistake by the Commissioner. 3. Where any such rectification has the effect of reducing the amount of the tax or penalty the Commissioner shall in the prescribed manner order the refund of the amount so due to such person. 4. Where any such rectification has the effect of enhancing the amount of tax or penalty or reducing the amount of the refund, the Commissioner shall order the recovery of the amount due from such person in the manner provided for in section 11 and 11 -B.
View Complete Act List Judgments citing this sectionKarnataka Entertainments Tax Act, 1958 Section 6C
Title: Rectification of Mistakes
State: Karnataka
Year: 1958
.....mistakes 1[6C. Rectification of mistakes (1) With a view to rectifying any mistake apparent from the record, the authority prescribed under sub-section (1) of section 6-A, the appellate authority or the revising authority may, at any time within five years from the date of an order passed by it, amend such order: Provided that an amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the proprietor shall not be made unless the authority prescribed under sub-section (1) of section 6-A, the appellate authority, or the revising authority as the case may be, has given notice to the proprietor of its intention to do so and has allowed the proprietor an opportunity of being heard. (2) An order passed under sub-section (1) shall be deemed to be an order passed under the same provision of law under which the original order, the mistake in which was rectified, had been passed. (3) Where such rectification has the effect of reducing an assessment or penalty, the assessing authority under this Act shall make any refund which may be due to the proprietor.] ________________________ 1. Inserted by Act 3 of 1985 w.e.f. 10.1.1985.
View Complete Act List Judgments citing this sectionKarnataka Value Added Tax Act, 2003 Section 69
Title: Rectification of Mistakes
State: Karnataka
Year: 2003
.....has not been rejected by the Assessing Authority within sixty days from the date of receipt of the application, the order shall be deemed to have been amended rectifying such mistake.] (3) Where an order has been considered and decided in any proceedings by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided. (4) An order passed under sub-section (1), shall be deemed to be an order passed under the same provision of law under which the original order, the mistake in which was rectified, has been passed. ________________________ 1. Inserted by Karnataka Value Added Tax (Amendment) Act, 2005.
View Complete Act List Judgments citing this sectionBombay Prevention of Fragmentation and Consolidation of Holdings Act, 1947, (Maharashtra) Section 31A
Title: Correction of Clerical and Arithmetical Mistakes in Scheme
State: Maharashtra
Year: 1947
1[ 31 A. Correction of clerical and arithmetical mistakes in scheme If, after a scheme has come into force it appears to the Settlement Commissioner that the scheme is defective on account of any clerical or arithmetical mistake or error arising therein from any accidental slip or omission, and he is satisfied that the correction of such mistake or error would not vary the scheme in any material particular, he may by ord er in writing correct such mistake or error and publish hi s ord er in the prescribed manner.] __________________ 1 . This section was inserted by B om. 33 of 1956 , s. 5
View Complete Act List Judgments citing this sectionIndian Contract Act, 1872 Section 21
Title: Effect of Mistakes as to Law
State: Central
Year: 1872
A contract is not voidable because it was caused by a mistake as to any law in force in1[India]; but a mistake as to a law not in force in1[India] has the same effect as a mistake of fact. 2[* * *] Illustration A and B make a contract grounded on the erroneous belief that a particular debt is barred by the Indian Law of Limitation; the contract is not voidable. 3[* * *] ______________________ 1. The original words "British India" have successively been amended by the A.O. 1948 and the A.O. 1950 to read as above. 2. Paragraph 2, inserted by the A.O. 1937, omitted by the A.O. 1950. 3. The second Illustration to section 21 repealed by Act 24 of 1917, section 3 and Schedule II.
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 34
Title: Rectification of Mistakes
State: Central
Year: 1958
.....assessee of its intention so to do and has allowed the assessee a reasonable opportunity of being heard. (4) Where an amendment is made under this section, an order shall be passed in writing by the gift-tax authority concerned. (5) Subject to the provisions of sub-section (2) of8[section 33A], where any such amendment has the effect of reducing the assessment, the2[Assessing Officer] shall make any refund which may be due to such assessee. (6) Where any such amendment has the effect of enhancing the assessment or reducing are fund already made, the2[Assessing Officer] shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be issued under section 31 and the provisions of this Act shall apply accordingly. (7) No amendment under this section shall be made after the expiry of four years9[from the end of the financial year in which the order sought to be amended was passed].] __________________________ 1. Substituted by Act 53 of 1962, sec. 26 w.e.f. 1-4-1963. 2. Substituted by Act 4 of 1988, sec. 161, for "Gift-tax Officer" w.e.f. 1-4-1988. 3. Inserted by Act 4 of 1988, sec. 181.....
View Complete Act List Judgments citing this sectionAgricultural Income-tax Act, 1957 Section 37
Title: Rectification of Mistakes
State: Karnataka
Year: 1957
.....appellate authority or revising authority, as the case may be, has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard. (2) Where an order has been considered and decided in any proceedings by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided. (3) An order passed under sub-section (1), shall be deemed to be an order passed under the same provision of law under which the original order, the mistake in which was rectified, had been passed.] ________________________ 1. Substituted by Act 38 of 1986 w.e.f. 17.10.1986.
View Complete Act List Judgments citing this sectionKarnataka Sales Tax Act, 1957 Section 25A
Title: Rectification of Mistakes
State: Karnataka
Year: 1957
.....appellate authority or revising authority, as the case may be, has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard. (2) Where an order has been considered and decided in any proceedingsby way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided. (3) An order passed under sub-section (1), shall be deemed to be anorder passed under the same provision of law under which the original order, the mistake in which was rectified, has been passed.] _______________________________ 1. Inserted by Act 15 of 1970w.e.f. 1.10.1957.
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