Bare Act Search Results

Bombay Motor Vehicles Tax, the Motor Vehicles (Taxation of Passengers), the Maharashtra Education and Employment Guarantee (Cess); the Tax on Sale of Electricity, the State Tax on Professions, Trades,, (Maharashtra) Preamble

Title: the Bombay Motor Vehicles Tax, the Motor Vehicles (Taxation of Passengers), the Maharashtra Education and Employment Guarantee (Cess); the Tax on Sale of Electricity, the State Tax on Professions, Trades, Callings and Employments, the Tax Acts (Amendment) and the Employment Guarantee (Amendment) and the Bombay State Scarcity Relief Fund (Repeal) Act, 2008

State: Maharashtra

Year: 1865

.....CALLINGS AND EMPLOYMENTS, THE TAX ACTS (AMENDMENT) AND THE EMPLOYMENT GUARANTEE (AMENDMENT) AND THE BOMBAY STATE SCARCITY RELIEF FUND (REPEAL) ACT, 2008 [Act No. 05 of 2008] [19th March, 2008] PREAMBLE An Act further to amend the Bombay Motor Vehicles Tax Act, 1958; the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958; the Maharashtra Education and Employment Guarantee (Cess) Act, 1962; the Maharashtra Tax on Sale of Electricity Act, 1963; the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975; the Maharashtra Tax Acts (Amendment) Act, 1975 and the Maharashtra Employment. Guarantee Act, 1977; and to repeal the Bombay State Scarcity Relief Fund Act, 1958. WHEREAS both Houses of the State Legislature were not in session; AND WHEREAS the Governor of Maharashtra was satisfied that circumstances existed which rendered it necessary for him to take immediate action further to amend the Bombay Motor Vehicles Tax Act, 1958(Bom. LXVII of 1958); the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958(Bom. LXXXIII of 1958); the Maharashtra Education and Employment Guarantee (Cess) Act, 1962(Mah. XXVII of 1962); the Maharashtra Tax.....

Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 Preamble 1

Title: Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976

State: Karnataka

Year: 1976

THE KARNATAKA TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1976 [Act, No. 35 Of 1976] [28th April 1976] PREAMBLE An Act to provide for the levy and collection of tax on professions, trades, callings and employments in the State. WHEREAS it is expedient to provide for the levy and collection of a tax on professions, trades, callings and employments; BE it enacted by the Karnataka State Legislature in the Twenty-seventh Year of the Republic of India as follows :-

Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 Complete Act

Title: Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976

State: Karnataka

Year: 1976

.....or to pay tax Section 12 - Penalty for non-payment of tax Section 13 - Recovery of tax, etc Section 14 - Authorities for implementation of the Act Section 14A - Instruction to subordinate authorities Section 15 - Appointment of collecting agents Section 16 - Appeals Section 17 - Appeal to the Appellate Tribunal Section 18 - Revision by Commissioner Additional Commissioner, Joint Commissioner and Deputy Commissioner Section 18A - Revision by High Court in certain cases Section 19 - Accounts Section 20 - Special mode of recovery Section 21 - Production and inspection of accounts and documents and search of premises Section 22 - Refunds Section 23 - Offences and penalties Section 24 - Offences by companies Section 25 - Power to transfer proceedings Section 26 - Compounding of offences Section 27 - Powers to enforce attendance, etc Section 28 - Bar of suits etc Section 28A - Appearance before any authority in proceedings Section 29 - Power to exempt Section 30 - Local authorities not to levy profession tax. Section 31 - Cesses not to be levied in certain cases Section 32 - Grants to local authorities for loss of revenue Section 33 - Power to make rules .....

Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 Section 30

Title: Local Authorities Not to Levy Profession Tax.

State: Karnataka

Year: 1976

(1) Notwithstanding anything in any enactment governing the constitution or establishment of a local authority, no local authority shall, on or after the commencement of this Act levy any tax on profession, trades, callings or employments. (2) The provisions in such enactment authorising the local authority to levy such tax shall stand repealed. Explanation.--For purposes of this section, 'local authority' means a municipal corporation, a municipality or1[a village panchayat] established by or under any law for the time being in force in the State. _______________________________ 1. Substituted by Act 26 of 1982 w.e.f. 27.7.1982.

Bombay Motor Vehicles Tax, the Motor Vehicles (Taxation of Passengers), the Maharashtra Education and Employment Guarantee (Cess); the Tax on Sale of Electricity, the State Tax on Professions, Trades,, (Maharashtra) Preamble

Title: the Bombay Motor Vehicles Tax, the Motor Vehicles (Taxation of Passengers), the Maharashtra Education and Employment Guarantee (Cess); the Tax on Sale of Electricity, the State Tax on Professions, Trades, Callings and Employments, the Tax Acts (Amendment) and the Employment Guarantee (Amendment) and the Bombay State Scarcity Relief Fund (Repeal) Act, 2008

State: Maharashtra

Year: 1865

Preamble THE BOMBAY MOTOR VEHICLES TAX, THE MOTOR VEHICLES (TAXATION OF PASSENGERS), THE MAHARASHTRA EDUCATION AND EMPLOYMENT GUARANTEE (CESS); THE TAX ON SALE OF ELECTRICITY, THE STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS, THE TAX ACTS (AMENDMENT) AND THE EMPLOYMENT GUARANTEE (AMENDMENT) AND THE BOMBAY STATE SCARCITY RELIEF FUND (REPEAL) ACT, 2008

Bombay Motor Vehicles Tax, the Motor Vehicles (Taxation of Passengers), the Maharashtra Education and Employment Guarantee (Cess); the Tax on Sale of Electricity, the State Tax on Professions, Trades,, (Maharashtra) Chapter VII

Title: Amendments to the Maharashtra State Tax on Professions, Trades, "callings and Employments Act, 1975.

State: Maharashtra

Year: 1865

Chapter VII AMENDMENTS TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, "CALLINGS AND EMPLOYMENTS ACT, 1975.

The Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992 Complete Act

State: Tamil Nadu

Year: 1992

.....for the amount due under this Act, whichever is less. (5) Where any person to whom a notice under sub-section (1) is sent proves to the satisfaction of the executive authority that the sum demanded or any part thereof is not due to the assessee or that he does not hold any. money for or on account of the assessee, then nothing contained in this section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, to the executive authority. (6) Any amount of money which a person is required to pay to the executive authority or for which he is personally liable to the executive authority under this section shall, if it remains unpaid, be recoverable as an arrear of land revenue. Notes Section-20 deals with special mode, of recovery after issuing notice to the assessee. 21. (Substituted by Tamil Nadu Act 9 of 1994) [ Production and inspection of accounts and documents and search of premises ] (a) The Commissioner of a Municipal Corporation ; or (b) any executive authority other than a Commissioner of a Municipal Corporation, with the prior approval of, - (i) in the case of Municipalities and townships, constituted under.....

The Tripura Professions, Trades, Callings & Employments Taxation Act, 1997 Complete Act

State: Tripura

Year: 1997

.....of the assessee for tax, penalty and interest, whichever is less. (5)Where a person to whom a notice under this section is sent proves to the satisfaction of the Commissioner that the sum demanded or any part thereof is not due to the assessee, or that he does not hold any money for or an account of the assessee, then nothing contained in this section shall be deemed to require such person to pay any sum or part thereof, as the case may be, to the Commissioner. (6)Any amount of money which a person required to pay the Commissioner or for which he is personally liable to the Commissioner under this section, shall, if it remains unpaid, be recoverable as an arrear of land revenue as the case may be . 17. Production and inspection of accounts and document and search of place of work, etc.- (1) Any authority under this act may, for the purpose of this Act, require any person or any employer to produce before him any accounts or documents relating to his professions, trades, callings or employments, or disbursement of salaries and wages to his employees, as the case may be . (2) All accounts, registers and other documents, either relating to professions, trades, callings or.....

The Sikkim Tax on Professions, Trades, Callings & Employments Act, 2006 Complete Act

State: Sikkim

Year: 2006

.....of the assessee for tax, penalty and interest, whichever is less. (5) Where a person to whom a notice under this section is sent proves to the satisfaction of the Commissioner that the sum demanded or any part thereof is not due to the assessee or that he does not hold any money for or on account of the assessee, then, nothing contained in this section shall be deemed to require such person to pay any sum or part thereof, as the case may be, to the Commissioner. (6) The provisions of section 16 shall apply for recovery of any amount of money, if remains unpaid, which a person is required to pay to the Commissioner or for which he is personally liable to the Commissioner under this section. Explanation- For the purpose of this section, "assessee" means any person by whom tax or any other sum of money is payable under this Act. Production and inspection of accounts and documents and search of premises 22. Any authority under this Act may, at all reasonable time, inspect and search any premises, where any profession, trade, calling or employment liable to tax under this Act is carried on and may seize or cause production of books, registers, accounts or documents as may be.....

The Maharashtra State Tax on Professions, Traders Callings and Employments Act 1975 Complete Act

State: Maharashtra

Year: 1975

.....of the assessee for tax, penalty and interest, whichever is less. (5) Where a person to whom a notice under this section is seat proves to the satisfaction of the Commissioner that the man demanded or any part thereof is not due to the assessee or that he does not hold any money for or on account of the assessee then nothing contained in this section shall be deemed to require such person to pay ally Such SLIM or part thereof, as the case may be, to the Commissioner. (6) Any amount of money which a person is required to pay to the Commissioner or for which he is personally liable to the Commissioner under this section, shall if it remains unpaid be recoverable as an arrear of land revenue. SECTION 18: PRODUCTION AND INSPECTION OF ACCOUNTS AND DOCUMENTS AND SEARCH OF PREMISES Any authority under this Act may inspect and search any premises where any profession, trade, calling or employment liable to taxation under this Act is carried on or is suspected to be carried on and may cause production and examination of books, registers, accounts or documents relating thereto and may seize such books, registers, accounts or documents as may be necessary: Provided that, if the said.....