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Companies (Profits) Surtax Act, 1964 Complete Act

State: Central

Year: 1964

.....of India, 29-2-1964, Pt. II, S. 2, Ext., p. 178. Act 41 of 1975.- The object of this Bill is to amend the income-tax Act, 1961, the Wealth Tax Act. 1957, the Gift Tax Act, 1958 and the Companies (Profits) Surtax Act, 1964. The proposals relating to the amendments to these enactments have been formulated after a detailed examination of the recommendations of the Direct Taxes Enquiry Committee (Wanchoo Committee) and the Forty-seventh Report of the Law Commission on the Trial and Punishment of Social and Economic Offences, the latter in so far as they relate to direct taxes. Opportunity has been taken to sponsor some amendments on the basis of suggestions received from various other quarters as well. Technical difficulties arising in the operation of some of the provisions of these enactments have also been taken into account in formulating these proposals. 2. The main objective of the amendments proposed to be made are to unearth black-money and prevent its proliferation; to fight and curb tax evasion; to check avoidance of tax 'through various legal devices, including the formation of trusts and diversion of income or wealth to members of family; to reduce tax arrears and.....

Companies Profits Surtax Act 1964 Section 12

Title: Appeals to Appellate Tribunal

State: Central

Year: 1964

(1) Any assessee aggrieved by an order passed by a1[Chief Commissioner or Commissioner] under section 16, or an order passed by2[a Commissioner (Appeals)] under any provision of this Act, may appeal to the Appellate Tribunal against such order. (2) The1[Chief Commissioner or Commissioner] may, if he objects to any order passed by the3[Commissioner (Appeals)] under any provision of this Act, direct the4[Assessing officer] to appeal to the Appellate Tribunal against the order. (3) Every appeal under sub-section (1) or sub-section (2) shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the1[Chief Commissioner or Commissioner], as the case may be. (4) The4[Assessing Officer] or the assessee, as the case may be, on receipt of notice that an appeal against the order of the3[Commissioner (Appeal)] has been preferred under sub-section (1) or sub-section (2) by the other party may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part.....

Companies Profits Surtax Act 1964 Section 17

Title: Revision of Orders by [Chief Commissioner or Commissioner]

State: Central

Year: 1964

.....to the assessee, as he thinks fit. (2) The1[Chief Commissioner or Commissioner] shall not of his own motion revise any order under this section if the order has been made more than one year previously. (3) In the case of an application for revision under this section by the assessee, the application shall be made within one year from the date on which the order in question was communicated to him or the date on which he otherwise came to know of it, whichever is earlier: Provided that the1[Chief Commissioner or Commissioner] may, if he is satisfied that the assessee was prevented by sufficient cause from making the application within that period, admit an application made after the expiry of that period. (4) The1[Chief Commissioner or Commissioner] shall not revise any order under this section in the following cases. 3[(a) where an appeal against the order lies to the Commissioner (Appeals) but has not been made and the time within which such appeal may be made has not expired, or the assessee has not waived his right of appeal; or, [(b) where the order has been ma Je the subject of an appeal to the Commissioner (Appeals).] (5) Every application by an.....

Karnataka Land Revenue Act, 1964 Chapter VI

Title: Revenue Jurisdiction

State: Karnataka

Year: 1964

..... Section 65 - Power of Civil Court to refer questions of jurisdiction to High Court (1) If, in any suit instituted or in any appeal presented in a Civil Court, the Judge doubts whether he is precluded by this Chapter from entertaining and disposing of the suit or appeal, he may refer the matter to the High Court. (2) The High Court may order the Judge making the reference, either toproceed with the case or to return the plaint. (3) The order of the High Court on any such reference shall subject toappeal, if any, to the Supreme Court, be final. Section 66 - Composition of Bench Every reference under section 64 or section 65 shall be heard by a Bench consisting of not less than two judges of the High Court.

Karnataka Land Revenue Act, 1964 Section 60

Title: Definitions

State: Karnataka

Year: 1964

In this Chapter, unless the context otherwise requires,-- (a) 'land' includes the sites of villages, towns and cities, trees, growingcrops and grass, fruit upon, and juice in, trees, rights of way, ferries and fisheries; (b) 'land revenue' means all sums and payments in money or in kindreceived or claimable by, or on behalf of Government from any person on account of land held by, or vested in, him,1[and includes any tax] cess, rate or other impost payable under the provisions of any law for the time being in force. _______________________ 1. Substituted by Act 9 of 1965 w.e.f. 1.4.1964.

Karnataka Municipalities Act, 1964 Chapter I

Title: Preliminary

State: Karnataka

Year: 1964

(1) This Act may be called the1[Karnataka] Municipalities Act, 1964. (2) It extends to the whole of the1[State of Karnataka]. (3) This section and sections 2, 323, 365, 381, 383, 384 and 385 shallcome into force at once; and the rest of this Act shall come into force on such2[date] as the Government may, by notification, appoint. __________________________ 1. Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973. 2. Rest of the Act came into force w.e.f. 1.4.1965 by notification. Text of notification is at page 894. Section 2 - Definitions In this Act, unless the context otherwise requires, -- (1) "annual rateable value" means the gross annual rent for which any building or land exclusive of furniture or machinery contained or situated therein or thereon, might reasonably be expected to be let from month to month or year to year; 1 [(1A) "Backward Classes" means such class and classes of citizens as may be classified as category "A" and "B" and notified by the Government from time to time for the purposes of reservation of seats and offices of President and Vice-President in a Municipal Council or Town Panchayat;] (2) "betterment fee".....

Karnataka Municipalities Act, 1964 Section 2

Title: Definitions

State: Karnataka

Year: 1964

.....declare to be a dangerous disease for the purposes of this Act; (8) "date of commencement of this Act" means the date appointed under sub-section (3) of section 1; (9) "Election Tribunal" means in respect of any area any judicial officerappointed by notification by the Government to be Election Tribunal in respect of such area and where no such judicial officer is appointed, the 3 [Civil Judge] having jurisdiction over the area within which the election has been or should have been held. 3 [Explanation.--x x x] (10) "Government" means the State Government; (11) "hut" means any building which is constructed principally of wood, bamboo, mud, leaves, grass, cloth or thatch and includes any structure of whatever material made which the municipal council may declare to be a hut for the purposes of this Act; (12) "land" includes land which is built upon or covered with water, benefitsto arise out of land, things attached to the earth or permanently fastened to anything attached to the earth and rights created by law over any street; (13) "market" includes any place where persons assemble for the saleof, or for the purpose of exposing for sale, meat, fish, fruits,.....

Karnataka Municipalities Act, 1964 Chapter IX

Title: Powers and Offences

State: Karnataka

Year: 1964

.....or particulars on which the permission was granted; or (C) is being carried on, or has been completed in breach of any of the provisions of this Act or of any rule or bye-law made under this Act or of any direction or requisition lawfully given or made under this Act or such rules or bye-laws, or (ii) that any alterations required by any notice issued under sub-section (8) have not been duly made, he may make a provisional order requiring the owner or the builder to demolish the work done, or so much of it as, in the opinion of the Municipal Commissioner or Chief Officer, has been unlawfully executed, or make such alterations as may, in the opinion of the Municipal Commissioner or Chief Officer, be necessary to bring the work into conformity with this Act, rules, bye-laws, direction or requisition as aforesaid, or with the plans or particulars on which such permission was based, and may also direct that until the said order is complied with, the owner or builder shall refrain from proceeding with the building. (b) The Municipal Commissioner or Chief Officer shall serve a copy of the provisional order made under clause (a) on the owner of the building together with a.....

Karnataka Municipalities Act, 1964 Section 184

Title: Roofs and External Walls of Buildings Not to Be Made of Inflammable Materials

State: Karnataka

Year: 1964

.....at any time, by written notice, require the owner of any building which has an external roof or wall made of any such materials as aforesaid, to remove such roof or wall within such reasonable time as shall be specified in the notice, whether such roof or wall was or was not made before the date on which this Act came into force, and whether it was made with or without the consent of the municipal council. (3) Whoever, without such consent as is required by sub-section (1), makes, or causes to be made, or in disobedience to the requirements of a notice given under sub-section (2) suffers to remain, any roof or wall of such materials as aforesaid, shall be punished with fine which may extend to twenty-five rupees, and with a further fine which may extend to ten rupees for every day on which the offence is continued after the date of the first conviction.

Karnataka Municipalities Act, 1964 Schedule XIII

Title: Thirteenth Schedule

State: Karnataka

Year: 1964

..... 11. Hides or skins. whether raw or dried. Tanning, pressing or packing . _____ 12. Laundry shop. Keeping a . _____ 13. Leather goods. Manufacturing of by mechanical means . _____ 14. Litho press. Keeping a . _____ 15. Lodging house. Keeping of a . _____ 16. Metal. Casting . _____ 17. Precious metals. Refining of or recovering of them from embroideries. _____ 18. Printing press. Keeping a . _____ 19. Silk Reeling of from cocoons. _____ 20. Sweetmeat shop except in premises already licensed as an eating house. Keeping . _____ 21. Carrying on the trade or business of or any operation connected with the trade of . _____ (i) Autocar or autocycle servicing or repairing. (ii) Blacksmithy. (iii) Coppersmithy. (iv) Electro-plating. (v) Glass bevelling. (vi) Glass cutting. (vii) Glass polishing. (viii) Goldsmithy. (ix) Marble cutting, grinding, dressing or polishing. (x) Metal (ferrous or non-ferrous or antimony but excluding precious metal) cutting or treating metal by hammering, drilling, pressing, filing, polishing, heating or by any other process whatever or assembling parts of metal. (xi) Photography-studio. (xii) Radio (wireless.....