Bare Act Search Results

Kolkata Municipal Corporation Act, 1980 Complete Act

State: West Bengal

Year: 1980

..... (7) "building of the warehouse class" means a building, the whole or a substantial part of which is used, or intended to be used, as a warehouse, factory, manufactory, brewery, or distillery, or for any similar purpose, which is neither a "domestic building" nor a "public building" as defined in this section, and includes a hut used or intended to be used for any of the purposes mentioned in this clause; (8) "bustee" means an area containing land not less than seven hundred square metres in area occupied by or for the purposes of any collection of huts or other structures used or intended to be used for human habitation. Explanation.-If any question arises as to whether any particular area is or is not a bustee, the Corporation shall decide the question and its decision shall be final; (9) "Kolkata" means the area described in Schedule I; 3 Clause (10) omitted by s. 2 of the Calcutta Municipal Corporation (Amendment) Act, 1996 (West Ben. Act VI of 1996) (with retrospective effect from 4.12.1995), which was earlier as under: '(10) "candidate" in section 75 and in Schedule III means a person who has been nominated as a candidate at any election of a Councillor or who claims.....

Howrah Municipal Corporation Act, 1980 Complete Act

State: West Bengal

Year: 1980

.....figures subs, for the words "or any other oil which the State Government may, by notification, declare to be an edible oil for the purposes of this Act;" by W. B. Act 11 of 1999. [blended edible oil, partially hydrogenated and winterized soyabean oil, or any other oil which the Central Government may, by notification, declare to be an edible oil under the provisions of the Prevention of Food Adulteration Act, 1954, or the rules made thereunder; 1111. Clause (11) subs, by W. B. Act 36 of 1994, which was earlier as under : (11) "elected member" includes a Councillor and Alderman:'. (11) "elected member" means an elected Councillor; 1212. Clause (12) om. by W. B. Act 11 of 1999. which was as under : (12) "election authority" means the authority appointed by the State Government under section 33; * * * * * * * * (13) "erection of a building" or "to erect a building" means (a) to erect a new building on any site, whether previously built upon or not, (b) to re-erect (i) any building of which more than one-half of the cubical contents above the level of plinth and within the external surface of its walls and roofs have been pulled down, burnt or destroyed, or (ii) any building of.....

Finance (No. 2) Act, 1980 Chapter II

Title: Rates of Income-tax

State: Central

Year: 1980

.....First Schedule. (5) Subject to the provisions of sub-section (6), in cases in which income-tax has to be calculated under the first proviso to sub-section (5) of section 132 of the Income-tax Act or charged under sub-section (4) of section 172 or sub-section (2) of section 174 or section 175 or sub-section (2) of section 176 of the said Act or deducted under section 192 of the said Act from income chargeable under the head "Salaries" or deducted under sub-section (9) of section 80E of the said Act from any payment referred to in the said sub-section (9) or in which the "advance tax" payable under Chapter XVII-C of the said Act has to be computed at the rate or rates in force, such income-tax or, as the case may be, "advance tax" shall be so calculated, charged, deducted or computed at the rate or rates specified in Part III of the First Schedule : Provided that in cases to which the provisions of Chapter XII or section 164 of the Income-tax Act apply, "advance tax" shall be computed with reference to the rates imposed by this sub-section or the rates as specified in that Chapter or section, as the case may be. (6) In the cases to which Sub-Paragraph I or Sub-Paragraph II of.....

Assam Finance Act 1980 Section 2

Title: Rates of Agricultural Income Tax

State: Central

Year: 1980

.....income tax for the year beginning on the 1st day of April, 1980, shall, for the purposes of Sections 3 and 6 of the Assam Agricultural Income tax Act, 1939 (Assam Act IX of 1939), be the rates given below: - A. In the case of every individual, Hindu undivided or joint family, firm and other association of persons (other than companies) Rates (a) On the first Rs. 1,000 of the Nil; total income (b) On the next Rs. 5,000 of the Ten paise in the rupee; total income (c) On the next Rs. 5,000 of the Fifteen paise in the rupee; total income (d) On the next Rs. 10,000 of Thirty paise in the rupee; the total income (e) On the next Rs. 25,000 of Forty-five paise in the rupee; the total income (f) On the next Rs. 50,000 of Sixty paise in the rupee; the total income (g) On the next Rs. 1,00,000 Seventy paise in the rupee; of the total income (h) On the balance of the total Seventy-five paise in the rupee income B. In the case of every company (a) The total income of which Sixty paise in the rupee; does not exceed Rs. 1,00,000 on the whole of total income (b) The total income of which Seventy paise in the rupee; exceeds Rs. 1,00,000 but does not exceed Rs......

Assam Finance Act 1980 Section 3

Title: Rates of Purchase Tax

State: Central

Year: 1980

The rates at which the tax shall be levied and collected on the purchase of the items of the Schedule under the Assam Purchase Tax Act, 1967 (Assam Act XIX of 1967) , shall be as follows:-- (a) in respect of Item 1 four paise per rupee value of the price at which the taxable goods are purchased; (b) in respect of Items 2 and 3 three paise per rupee value of the price at which the taxable goods are purchased; (c) in respect of Item 4 two paise per rupee value of the price at which the taxable goods are purchased.

Finance (No. 2) Act, 1980 Chapter III

Title: Direct Taxes

State: Central

Year: 1980

.....40 per cent. of the amount by which such aggregate exceeds Rs. 10,000."; (b) in sub-section (4), in clause (i), for the words "musician or actor", the words and brackets "musician, actor or sportsman (including an athlete)" shall be substituted. Section 14 - Omission Of Section 80ff Section 80FF of the Income-tax Act, shall be omitted with effect from the 1st day of April, 1981. Section 15 - Amendment Of Section 80g In section 80G of the Income-tax Act, - (a) for sub-section (4), the following shall be substituted with effect from the 1st day of April, 1981, namely :- "(4) where the aggregate of the sums referred to in sub-clauses (iv), (v), (vi) and (vii) of clause (a) and in clause (b) of sub-section (2) exceeds the smaller of the following amounts, that is to say, - (i) ten per cent. of the gross total income (as reduced by any portion thereof on which income-tax is not payable under any provision of this Act and by any amount in respect of which the assessee is entitled to a deduction under any other provision of this Chapter), and (ii) five hundred thousand rupees, then, the amount by which such aggregate exceeds such smaller amount shall be.....

Assam State Legislature (Delegation of Powers) Act, 1980 [Repealed] Repealing Act 1

Title: Repealing and Amending Act, 1988

State: Central

Year: 1980

.....in the Second Schedule are hereby amended to the extent and in the manner mentioned in the fourth column thereof. 4. Savings The repeal by this Act of any enactment shall not affect any other enactment in which the repealed enactment has been applied, incorporated or referred to; and this Act shall not affect the validity, invalidity, effect or consequences of anything already done or suffered, or any right, title, obligation or liability already acquired, accrued or incurred, or any remedy or proceeding in respect thereof, or any release or discharge of or from any debt, penalty, obligation, liability, claim or demand, or any indemnity already granted, or the proof of any past act or thing; nor shall this Act affect any principle or rule or law, or established jurisdiction, form or course of pleading, practice or procedure, or existing usage, custom, privilege, restriction, exemption, office or appointment, notwithstanding that the same respectively may have been in any manner affirmed or recognised or derived by, in or from any enactment hereby repealed; nor shall the repeal by this Act of any enactment revive or restore any jurisdiction, office, custom, liability,.....

Finance (No. 2) Act, 1980 Section 24

Title: Amendment of Section 139

State: Central

Year: 1980

.....Act, 1974 (38 of 1974); (d) where regular books of account are maintained by the assessee, the return is accompanied by copies of - (i) manufacturing account, trading account, profit and loss account or as the case may be, income and expenditure account or any other similar account and balance-sheet; (ii) in the case of a proprietary business or profession, the personal account of the proprietor; in the case of a firm, association of persons or body of individuals, personal accounts of the partners or members; and in the case of a partner or member of a firm, association of persons or body of individuals, also his personal account in the firm, association of persons or body of individuals; (e) where the accounts of the assessee have been audited, the return is accompanied by copies of the audited profit and loss account and balance-sheet and the auditor's report; (f) where regular books of account are not maintained by the assessee, the return is accompanied by a statement indicating the amounts of turnover or, as the case may be, gross receipts, gross profit, expenses and net profit of the business or profession and the basis on which such amounts have been.....

Finance (No. 2) Act, 1980 Chapter V

Title: Miscellaneous

State: Central

Year: 1980

.....Act, and includes an Inspecting Assistant Commissioner who exercises or performs the powers or functions conferred on, or assigned to, him under section 125 or section 125A of the said Act;'; (b) after section 7, the following section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1975, namely :- "7A. Compulsory deposit to be exempt for purposes of wealth-tax. - For the purposes of exemption under section 5 of the Wealth-tax Act, 1957 (27 of 1957), the amount of compulsory deposit shall be deemed to be a deposit with a banking company to which the Banking Regulation Act, 1949 (10 of 1949), applies."; (c) with effect from the 1st day of April, 1981, section 8 shall be renumbered as sub-section (1) thereof and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely :- "(2) Where any amount has become repayable or payable under sub-section (1), the depositor may, at his option, not withdraw such amount after it has become so repayable or payable, and if he does so, such amount shall carry interest for the period it is not withdrawn as if it were a compulsory deposit, and the.....

Finance (No. 2) Act, 1980 Section 53

Title: Amendment of Act 38 of 1974

State: Central

Year: 1980

.....Act, and includes an Inspecting Assistant Commissioner who exercises or performs the powers or functions conferred on, or assigned to, him under section 125 or section 125A of the said Act;'; (b) after section 7, the following section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1975, namely :- "7A. Compulsory deposit to be exempt for purposes of wealth-tax. - For the purposes of exemption under section 5 of the Wealth-tax Act, 1957 (27 of 1957), the amount of compulsory deposit shall be deemed to be a deposit with a banking company to which the Banking Regulation Act, 1949 (10 of 1949), applies."; (c) with effect from the 1st day of April, 1981, section 8 shall be renumbered as sub-section (1) thereof and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely :- "(2) Where any amount has become repayable or payable under sub-section (1), the depositor may, at his option, not withdraw such amount after it has become so repayable or payable, and if he does so, such amount shall carry interest for the period it is not withdrawn as if it were a compulsory deposit, and the.....