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Wealth Tax Act, 1957 Complete Act

State: Central

Year: 1957

WEALTH TAX ACT, 1957 WEALTH TAX ACT, 1957 27 of 1957 An Act to provide for the levy of wealth-tax BE it enacted by Parliament in the Eighth Year of the Republic of India as follows:- SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT (1) This Act may be called the Wealth-tax Act, 1957. (2) It extends to the whole of India. (3) It shall be deemed to have come into force on the 1st day of April, 1957. SECTION 02: DEFINITIONS In this Act, unless the context otherwise requires,- (a)2[***] 3[(b) "Appellate Tribunal" means the Appellate Tribunal constituted under section 252 of the Income-tax Act; (c) "assessee" means a person by whom wealth-tax or any other sum of money is payable under this Act, and includes- (i) every person in respect of whom any proceeding under this Act has been taken for the determination of wealth-tax payable by him or by any other person or the amount of refund due to him or such other person : (ii) every person who is deemed to be an assessee under this Act ; (iii) every person who is deemed to be an assessee in default under this Act; 4[(ca) "Assessing Officer " means the Deputy Commissioner of Income-tax or the Assistant Commissioner or the.....

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Wealth-tax Act, 1957 Chapter VIII

Title: Miscellaneous

State: Central

Year: 1957

.....proceeding under this Act or after the completion thereof, but before the service of notice under rule 2 of the Second Schedule to the Income-tax Act as made applicable to this Act by section 32, any assessee creates a charge on, or parts with (by way of sale, mortgage gift, exchange or any other mode of transfer whatsoever) the possession of any of his assets in favour of any other person, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the assessee as a result of the completion of the proceeding or otherwise: Provided that such charge or transfer shall not be void, if it is made - (i) for adequate consideration and without notice of the pendency of such proceeding or, as the case may be, without notice "of such tax or other sum payable by the assessee; or (ii) with the previous permission of the2[Assessing Officer]. (2) This section applies to cases where the amount of tax or other sum payable or likely to be payable exceeds] five thousand rupees and the assets charged or transferred exceed ten thousand rupees in value. Explanation. -In this section, "assets" means land, building, machinery, plant,.....

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Wealth-tax Act, 1957 Section 38A

Title: Powers of Valuation Officer, Etc.

State: Central

Year: 1957

.....any asset referred to in clause (c) (unless with the consent of the person in charge of, or in occupation or possession of, such building, place or asset) without previously giving to such person at least two days' notice in writing of his intention to do so. (2) If a person who, under sub-section (1) is required to afford any facility to the Valuation Officer or the overseer, surveyor or assessor, either refuses or evades to afford such facility, the Valuation Officer shall have all the powers under sub-sections (1) and (2) of section 37 for enforcing compliance of the requirements made.] ________________________ 1. Inserted by Act 45 of 1972, section 18 w.e.f. 15-11-1972.

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Cantonments Act, 1924 Complete Act

State: Central

Year: 1924

.....administration of cantonments the spirit of the reformed scheme of Government, recommended a complete revision and an algamation of the Cantonments Act(Act 15 of 1910) and the Cantonment Code, 1912, in order to bring into conformity with ordinary municipal law the system under which military cantonments are administered. The recommendations of the committee have now been examined by the Government of India and the conclusions arrived at are embodied in the BiH. The main features of the Rill are as follows:- (a) It is proposed to lake power to municipalize the government of those cantonments which contain a substantial civil population having no essential connection with or dependence upon the military administration. In other cantonments where these circumstances do not fully exist the administration of contanment. Affairs will be vested in the hands of the commanding officer of the cantonment, who for the purpose of the Act, will be constituted a corporation sole. The general effect will be that the Government authority will cease to be the purely executive .agency as at present. In the larger cantonments the existing cantonment committee will be replaced by a cantonment Board.....

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The Pandharpur Temples Act, 1973 Complete Act

State: Central

Year: 1973

.....with the approval of the Charity Commissioner, make in that behalf; (u) "pujari" means a person who exercises the hereditary right of performing the actual act of worship (and the Badves cannot prevent the same from being performed), such as, bathing and dressing and undressing the idol, putting on and removing ornaments, flowers, garlands and sandal paste and waving the arti or offering naivedya to the idol at the relevant time of performing nitya or daily or naimittik or occasional services in the Temple of God Vitthal, and of appropriating or receiving income including Ovalni or waved offering whether deposited or given to the pujari (after dakshina is deposited) from the exercise of such hereditary right and privileges being a hereditary right and privilege recognised by the decision of the High Court in Gangaram Babaji Badve and others vs. Banaji Shankar and others (Appeal No. 90 of 1886) 1891 P. J. 182 ; and includes any other rights and privileges claimed or exercised under any order or decree of any court or otherwise; (v) "paricharak" means a person who exercises the hereditary right of being present at the early light waving or kakadarthi, of taking the torch from the.....

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Bengal Municipal Act, 1932 Complete Act

State: West Bengal

Year: 1932

.....sanction of the Governor General has been obtained under sub-section (3) of section 80A of the Government of .India Act to the passing of this Act; It is hereby enacted as follows CHAPTER 1 PRELIMINARY Section 1 Short title, extent and commencement (1)This Act may be called the Bengal Municipal Act, 1932. (2) It extends to the whole of [West Bengal], except Calcutta as defined fay clause (11) of section 3 of the Calcutta Municipal Act, 1923. (3) It shall come into force on such date as the (State Government] may, by notification, appoint. (4) Notwithstanding anything contained in sub-section (2), it shall not take effect in any cantonment or part of a cantonment without the consent of the [Central Government] previously obtained. (5) Notwithstanding anything contained in sub-section (2), the provisions of this Act shall apply to the district of Darjeeling or any part thereof subject to such exceptions and modifications as the State Government may, by notification, direct. Section 2 Savings .- ********* All municipalities constituted, ****** limits defined, regulations, measurements and divisions made, licenses and notices issued, taxes, tolls, rates and fees.....

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Wealth-tax Act, 1957 Chapter III

Title: Wealth-tax Authorities

State: Central

Year: 1957

.....authority under this Act in respect of any individual, Hindu undivided family or company, and for this purpose hi s jurisdiction under this Act shall be the same as he has under the Income-tax Act by virtue of orders or directions issued under section 120 of that Act (including orders or directions assigning concurrent jurisdiction) or under any other provision of that Act. Explanation. - For the purposes of this section, the wealth-tax authority having jurisdiction in relation to a person who is not an assessee within the me aning of the Income-tax Act shall be the wealth-tax authority having jurisdiction in respect of the area in which that person resides.] 2[*****] ________________________ 1. Substituted by Act 4 of 1988, Section 131 w.e.f. 1-4-1988. 2. Sections 8A, 8AA and 8B omitted by Act 4 of 1988, Section 132 w.e.f. 1-4-1988. Earlier section 8A was inserted by Act 46 of 1964,Section 9 w.e.f. 1-4-1965, section 8AA was inserted by Act. 41 of 1975, Section 85 w.e.f. 1-10-1975 and section 8B was inserted by Act 20 of 1967, Section 34 (c), w.e.f. 1-4-1967. Section 9 - Control of wealth-tax authorities 1[9. Control of wealth-tax authorities Section 118.....

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Wealth-tax Act, 1957 Section 12A

Title: Appointment of Valuation Officers

State: Central

Year: 1957

1[12A. Appointment of Valuation Officers (1) The Central Government may appoint as many Valuation Officers as it thinks fit. (2) Subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, a wealth-tax authority may appoint as many overseers, surveyors and assessors as may be necessary to assist the Valuation Officers in the performance of their functions.] 2[*****] ________________________ 1. Inserted by Act 45 of 1972, Section 9 w.e.f. 15-11-1972. 2. Section 13 omitted by Act 4 of 1988, Section 132 w.e.f. 1-4-1965.

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Brahmaputra Board Act, 1980 Complete Act

State: Central

Year: 1980

.....26: MEMBERS, OFFICERS AND EMPLOYEES OF THE BOARD TO BE PUBLIC SERVANTS All members, officers and employees of the Board shall be deemed, when acting or purporting to act in pursuance of any of the provisions of this Act, to be public servants within the meaning of section 21 of the Indian Penal Code- SECTION 27: PROTECTION OF ACTION TAKEN IN GOOD FAITH (1) No suit, prosecution or other legal proceedings shall lie against the Government or any officer of the Government or any member, officer or employee of the Board for anything which is in good faith done or intended to be done under this Act or the role* or regulation. (2) No suit or other legal proceedings shall lie against the Board for any damage caused, or likely to be caused by anything in good faith done or purported to be done under this Act or the rules or regulations, and in particular, it shall not be the responsibility of the Board to provide for relief measures necessitated by floods or by breaches and failure of work". SECTION 28: POWER TO MAKE RULES (1) The Central Government may, by notification in the Official Gazette, make rules2to carry out the purposes of this Act. (2) Without prejudice to the.....

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The Haryana Panchayati Raj Act, 1994 Complete Act

State: Haryana

Year: 1994

.....or land; (xxiii) "Executive Officer" means an Executive Officer of a Panchayat Samiti; (xxiv) "factory" means a factory as defined in the Factories Act, 1948 (Act 13 of 1984); (xxv) "Finance Commission" means the Finance Commission constituted under clause (1) of article 243-1 of the Constitution of India; (xxvi) "general election" means the election held under this Act for the constitution or reconstitution of a Gram Panchayat, Panchayat Samiti or Zila Parishad, as the case may be, after the expiry of its term or otherwise; (xxvii) "Government" means the Government of the State of Haryana; (xxviii) "Gram Fund" means Gram Fund provided under this Act; (xxix) "Gram Panchayat" means the Panchayat constituted at village level under this Act; (xxx) "Gram Sabha" means a body consisting of persons registered as voters in the electoral rolls of a village comprised within the area of the Panchayat at the village level; (xxxi) "Gram Sachiv" means a Gram Sachiv of a Gram Panchayat or group of Gram Panchayats appointed by the Government; (xxxii) "Joint Director" means an officer appointed by the Government to perform the functions of a Joint Director under this.....

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