Bare Act Search Results

Central Excise Act, 1944 Section 37D

Title: Rounding off of Duty, Etc.

State: Central

Year: 1944

1[37D. Rounding off of duty, etc. The amount of duty, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act, shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored.] _______________________ 1. Inserted by Act 12 of 1990, section 65 (w.e.f. 31-5-1990).

Bengal Agricultural Income Tax Act, 1944 Complete Act

State: West Bengal

Year: 1944

.....(17)was subst. by W.B.Act 6 of 1975.(17)"total world income" means the sum offer) (a) the total income as defined in 1917.Words subst.by W.B.Act 18 of 1989.[the enactments relating to Indian income-tax,] and (b)the total agricultural income as defined in this Act, and (c)the agricultural income derived from land outside West Bengal and calculated in the manner referred to in clause (b) of subsection (5) of section 48; (18)"written down value" means in respect of any irrigation or protective work, or any machinery, plant or other capital asset, (a)in the case of assets acquired in the previous year, the actual cost to the assessee, (b)in the case of assets acquired before the previous year, the actual cost to the assessee less all depreciation allowable to him under this Act in respect of such work, machinery, plant or other asset as the case may be. CHAPTER 1 . Section 3 Definitions. 2018. Sec. 3 was renumbered as sub-sec. (1) and after such renumbering the previous proviso subst. by W.B. Act 6 of 1975. Finally, the existing provisos were subst. by W.B. Act 15 of 1983. (1) Agricultural income-tax shall be charged for each financial year in accordance with and subject.....

Central Excise Act, 1944 Chapter 7

Title: Supplemental Provisions

State: Central

Year: 1944

.....or containers thereof; (vi) provide for the employment of officers of the Government to supervise the carrying out of any rules made under this Act; (vii) require a manufacturer or the licensee of a warehouse to provide accommodation within the precincts of his factory or warehouse for officers employed to supervise the carrying out of regulations made under this Act and prescribe the scale of such accommodation; (viii) provide for the appointment, licensing, management and supervision of bonded warehouses and the procedure to be followed in entering goods into and clearing goods from such warehouses; (ix) provide for the distinguishing of goods which have been 9 [manufactured after registration], of materials which have been imported under licence, and of goods on which duty has been paid, or which are exempt from duty under this Act; (x) impose on persons engaged in the production or manufacture, storage or sale (whether on their own account or as brokers or commission agents) of salt, and, so far as such imposition is essential for the proper levy and collection of the duties imposed by this Act, of any other excisable goods, the duty of furnishing information,.....

Central Excise Act, 1944 Complete Act

Title: Central Excise Act, 1944

State: Central

Year: 1944

..... Section9AA - Offences by companies Section9B - Power of Court to publish name, place of business, etc., of persons convicted under the Act Section9C - Presumption of culpable mental state Section9D - Relevancy of statements under certain circumstances Section9E - Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 Section10 - Power of Courts to order forfeiture Section11 - Recovery of sums due to Government Section11A - Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded Section11AA - Interest on delayed payment of duty Section11AB - Interest on delayed payment of duty Section11AC - Penalty for short-levy or non-levy of duty in certain cases Section11B - Claim for refund of duty Section11BB - Interest on delayed refunds Section11C - Power not to recover duty of excise not levied or short-levied as a result of general practice Section11D - Duties of excise collected from the buyer to be deposited with the Central Government Section11DD - Interest on the amounts collected in excess of the duty Section11 DDA - Provisional attachment to protect revenue.....

Bengal Alienation of Agricultural Land (Temporary Provisions) Act, 1944 Complete Act

State: West Bengal

Year: 1944

.....when used with reference to a proprietor or tenure-holder, means any land which on the date of the transfer of such land by sale referred to in sub-section (1) of section 4 was comprised in the estate or tenure, as the case may be, of, and held in khas by, the proprietor or tenure-holder who made such transfer; and (b) when used with reference to a raiyat or under-raiyat means a holding or a part of a holding of such raiyat or under- raiyat', (2) "Collector" means the Collector of a district or any other officer appointed by the 22. Word subst. by the Adaptation of Laws Order, 1950. [State] Government to discharge the functions of Collector under this Act; (3) "complete usufructuary mortgage" means a transfer of the right of possession in any land for the purpose of securing the payment of the mortgage debt upon the condition that the said debt shall be deemed to be extinguished by the profits arising from the during the period of the mortgage; (4) "prescribed" means prescribed by rules made under this Act; (5) "Proprietor," "tenure-holder," "raiyat", "under-raiyat," "landlord," "estate," "tenure," "holding" and "imoprovement" have the same meanings as they have in the.....