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Income Tax Act, 1961 Section 3

Title: "previous Year" Defined

State: Central

Year: 1961

.....effect from 1st April, 2000. Prior to substitution, section 3 stood as under : 3. "Previous year" defined. (1) Save as otherwise provided in this section, "previous year" for the purposes of this Act, means the financial year immediately preceding the assessment year : Provided that, in the case of a business or profession newly set-up, or a source of income newly coming into existence, in the said financial year, the previous year shall be the period beginning with the date of setting up of the business or profession or, as the case may be, the date on which the source of income newly comes into existence and ending with the said financial year. (2) Previous year, in relation to the assessment year, commencing on the 1st day of April, 1989, means the period which begins with the date immediately following the last day of the previous year relevant to the assessment year commencing on the 1st day of April, 1988 and ends on the 31st day of March, 1989 : Provided that where the assessee has adopted more than one period as the previous year in relation to the assessment year commencing on the 1st day of April, 1988 for different sources of his income, the previous year in.....

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Navy Act, 1957 Section 119

Title: Evidence of Character and Previous Convictions

State: Central

Year: 1957

.....have belonged when the offence or offences for which he is being tried were committed and also any documents, other than such entries in the log, of the nature of a definite censure by superior authority, which log and documents the prosecution is to produce; and (iii) any certificate or other documents of character which the accused may produce; (b) for a seaman-- (i) the entries against him in the conduct and offences record sheets prior to the date of the offence charged, but subsequent to his joining his present ship, with character assessed from the previous 31st day of December to the date of the offence for which he may be under trial but excluding all consideration of the latter; (ii) his certificate of service; and (iii) any entries against him relating to his previous convictions in the list of those who have been tried by court-martial. (2) The accused may then make a statement in mitigation of punishment and lead any evidence of character if he has not already done so before the finding.

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Code of Criminal Procedure, 1973 Section 236

Title: Previous Conviction

State: Central

Year: 1973

In a case where a previous conviction is charged under the provisions of sub-section (7) of section 211, and the accused does not admit that he has been previously convicted as alleged in the charge, the Judge may, after he has convicted the said accused under section 229 or section 235, take evidence in respect of the alleged previous conviction, and shall record a finding thereon: Provided that no such charge shall be read out by the Judge nor shall the accused be asked to plead thereto nor shall the previous conviction be referred to by the prosecution or in any evidence adduced by it, unless and until the accused has been convicted under section 229 or section 235.

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Oil Industry Development Act 1974 Section 27

Title: Previous Sanction of Central Government

State: Central

Year: 1974

Section 27 - Previous sanction of Central Government No prosecution for any offence punishable under this Act shall be instituted except with the previous sanction of the Central Government. OIL INDUSTRY DEVELOPMENT ACT 1974 Section 27 - Previous sanction of Central Government No prosecution for any offence punishable under this Act shall be instituted except with the previous sanction of the Central Government.

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Army Act, 1950 Section 144

Title: Evidence of Previous Convictions and General Character

State: Central

Year: 1950

(1) When any person subject to this Act has been convicted by a court-martial of any offence, such court-martial may inquire into, and receive and record evidence of any previous convictions of such person, either by a court-martial or by a criminal court, or any previous award of punishment under any of the sections 80, 83, 84 and 85, and may further inquire into and record the general character of such person and such other matters as may be prescribed. (2) Evidence received under this section may be either oral, or in the shape of entries in, or certified extracts from, court-martial books or other official records; and it shall not be necessary to give notice before trial to the person tried that evidence as to his previous convictions or character will be received. (3) At a summary court-martial the officer holding the trial may, if he thinks fit, record any previous convictions against the offender, his general character, and such other matters as may be prescribed, as of his own knowledge, instead of requiring them to be proved under the foregoing provisions of this section.

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Border Security Force Act, 1968 Section 98

Title: Evidence of Previous Convictions and General Character

State: Central

Year: 1968

(1) When any person subject to this Act has been convicted by a Security Force Court of any offence, such Security Force Court may inquire into, and receive, and record evidence of any previous convictions of such person, either by a Security Force Court or by a criminal court, or any previous award of punishment under section 53 or 55, and may further inquire into and record the general character of such person and such other matters as may be prescribed. (2) Evidence received under this section may be either oral, or in the shape of entries in, or certified extracts from, books of Security Force Courts or other official records; and it shall not be necessary to give notice before trial to the person tried that evidence as to his previous convictions or character will be received. (3) At a Summary Security Force Court, the officer holding the trial may, if he thinks fit, record any previous convictions against the offender, his general character, and such other matters as may be prescribed, as of his own knowledge instead of requiring them to be proved under the foregoing provisions of this section.

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Indo-tibetan Border Police Force Act, 1992 Section 110

Title: Evidence of Previous Convictions and General Character

State: Central

Year: 1992

(1) When any person subject to this Act has been convicted by a Force Court of any offence, such Force Court may inquire into, and receive, and record evidence of any previous convictions of such person, either by a Force Court or by a criminal court, or any previous award of punishment under section 56 or 58, and may further inquire into and record the general character of such person and such other matters as may be prescribed. (2) Evidence received under this section may be either oral, or in the shape of entries in, or certified extracts from, books of Force Courts or other official records; and it shall not be necessary to give notice before trial to the person tried that evidence as to his previous convictions or character will be received. (3) At a Summary Force Court, the officer holding the trial may, if he thinks fit, record any previous convictions against the offender, his general character, and such other matters as may be prescribed, as of his own knowledge, instead of requiring them to be proved under the foregoing provisions of this section.

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Assam Rifles Act, 2006 Section 120

Title: Evidence of Previous Convictions and General Character

State: Central

Year: 2006

(1) When any person subject to this Act has been convicted by an Assam Rifles Court of any offence, such Assam Rifles Court may inquire into, and receive, and record evidence of any previous convictions of such person, either by an Assam Rifles Court or by a criminal court, or any previous award of punishment under section 62 or section 64 or section 65 or section 66, and may further inquire into and record the general character of such person and such other matters as may be prescribed. (2) Evidence received under this section may be either oral, or in the shape of entries in, or certified extracts from, books of an Assam Rifles Court, or other official records; and it shall not be necessary to give notice before trial to the person tried that evidence as to his previous convictions or character will be received. (3) At a Summary Assam Rifles Court, the officer holding the trial may, if he thinks fit, record any previous convictions against the offender, his general character, and such other matters as may be prescribed, as of his own knowledge, instead of requiring them to be proved under the foregoing provisions of this section.

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National Security Guard Act 1986 Section 95

Title: Evidence of Previous Convictions and General Character

State: Central

Year: 1986

(1) When any person subject to this Act has been convicted by a Security Guard Court of any offence, such Security Guard Court may inquire into, and receive and record evidence of any previous convictions of such person, either by a Security Guard Court or by a Criminal Court, or any previous award of punishment under section 51 or section 53 or section 54 and may further inquire into and record the general character of such person and such other matters as may be prescribed. (2) The evidence received under this section may be either oral, or in the shape of entries in, or certified extracts from, books of Security Guard Courts or other official records, and it shall not be necessary to give notice before trial to the person tried that evidence as to his previous convictions or character will be received. (3) At a Summary Security Guard Court, the officer holding the trial may, if he thinks fit, record any previous convictions against the offender, his general character, and such other matters as may be prescribed, as of his own knowledge, instead of requiring them to be proved under the foregoing provisions of this section.

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Sashastra Seema Bal Act 2007 Section 110

Title: Evidence of Previous Convictions and General Character

State: Central

Year: 2007

(1) When any person subject to this Act has been convicted by a Force Court of any offence, such Force Court may inquire into, and receive, and record evidence of any previous convictions of such person, either by a Force Court or by a criminal court, or any previous award of punishment under section 56 or section 58, and may further inquire into and record the general character of such person and such other matters as may be prescribed. (2) Evidence received under this section may be either oral, or in the shape of entries in, or certified extracts from, books of Force Courts or other official record; and it shall not be necessary to give notice before trial to the person tried that evidence as to his previous convictions or character will be received. (3) At a Summary Force Court, the officer holding the trial may, if he thinks fit, record any previous convictions against the offender, his general character, and such other matters as may be prescribed, as of his own knowledge, instead of requiring them to be proved under the foregoing provisions of this section.

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