State : West Bengal
Year : 1979
..... of rupees being approximately the net amount of the taxes derived by the corporation ..... shall, at the time of paying the tax to the taxing officer, furnish a 'no objection ..... ; (f) " the tax" means the tax imposed under this act; (g) "taxing officer" .....
List Judgments citing this sectionTitle : Direct Taxes
State : Central
Year : 1979
..... (2) of this part applies, - rates of tax (a) where the net wealth does not exceed rs. ..... of this item, - (i) no wealth-tax shall be payable where the net wealth does not ..... of this item, - (i) no wealth-tax shall be payable where the net wealth does not .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Schedule I
State : Central
Year : 1979
..... (2) of this part applies, - rates of tax (a) where the net wealth does not exceed rs. ..... of this item, - (i) no wealth-tax shall be payable where the net wealth does not ..... of this item, - (i) no wealth-tax shall be payable where the net wealth does not .....
View Complete Act List Judgments citing this sectionTitle : Return, Assesment, Payment, Recovery and Collection of Taxes
State : Karnataka
Year : 1979
..... payment of tax or making short payment of tax shall, in addition to the tax, pay interest ..... 8 - payment and recovery of tax (1) the tax under this act shall be paid ..... 3 [either prospectively or retrospectivelty] the tax payable under this act,- (i) by any .....
View Complete Act List Judgments citing this sectionTitle : Payment of Tax for Entry of Goods Escaping Assessment
State : Karnataka
Year : 1979
..... to pay in addition to the tax assessed under sub-section (1) a ..... the best of its judgement the tax payable by a dealer in respect ..... of the year to which the tax relates, proceed to assess or re- ..... period has escaped assessment to tax or has been under assessed .....
View Complete Act List Judgments citing this sectionTitle : Return, Assessment, Payment, Recovery and Collection of Taxes
State : Karnataka
Year : 1979
..... any amount by way of tax or purporting to be by way of tax at a rate exceeding the ..... 6 - assessment and collection of tax (1) if the 1 [luxury tax officer] is satisfied that the ..... payment of tax or making short-payment of tax shall, in addition to the tax, pay .....
View Complete Act List Judgments citing this sectionTitle : Levy of Tax
State : Karnataka
Year : 1979
..... (5) where any amount is collected by way of tax or purporting to be by way of tax in contravention of section 3a at any time ..... collect any amount by way of tax or purporting to be by way of tax at a rate or rates exceeding the .....
View Complete Act List Judgments citing this sectionTitle : Payment and Disbursement of Amounts Wrongly Collected by Dealers as Tax
State : Karnataka
Year : 1979
..... any amount is collected by way of tax or purporting to be by way of tax in contravention of section 3a at any ..... collected by way of tax or purporting to be by way of tax from any person by ..... it was realised by way of tax provided an application in writing in .....
View Complete Act List Judgments citing this sectionTitle : Karnataka Tax on Luxuries Act, 1979
State : Karnataka
Year : 1979
..... section 6 - assessment and collection of tax section 6a - collection of tax by a registered 2[proprietor or stockist] and ..... iii - levy of tax on luxuries section 4b - levy of tax on luxuries section 4c - reduction in tax liability chapter .....
List Judgments citing this sectionTitle : Collection of Tax by a Registered 2[Proprietor or Stockist] and Forfeiture of Illegal or Excess Collection of Taxes
State : Karnataka
Year : 1979
..... collect any amount by way of tax or purporting to be by way of tax at a rate exceeding the rate ..... any amount by way of tax or purporting to be by way of tax under this act, nor ..... provisions of sub-section (1), the luxury tax officer, after giving such 1 [ .....
View Complete Act List Judgments citing this section