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Start Free TrialFinance Act 1972 Chapter V
Title: Delhi Sales Tax
State: Central
Year: 1972
.....section, the expressions "company" and "private company" shall have the meanings respectively assigned to them under clauses (i) and (iii) of sub-section (1) of section 3 of the Companies Act, 1956 (1 of 1956). 12C. Liability of partners of firm to pay tax. -Notwithstanding any contract to the contrary, where any firm is liable to pay any tax (including any penalty) under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment : Provided that where any such partner retires from the firm, he shall intimate the date of his retirement to the Commissioner by a notice in that behalf in writing and he shall be liable to pay tax (including penalty) remaining unpaid at the time of his retirement and any tax (including any penalty) due up to the date of his retirement though unassessed on that date : Provided further that if no such intimation is given within fifteen days from the date of retirement, the liability of the partner under the first proviso shall continue until the date on which such intimation is received by the Commissioner. 12D. Liability of guardians, trustees, etc. - Where the business in respect of which.....
View Complete Act List Judgments citing this sectionFinance Act 1972 Section 69
Title: Amendment of Bengal Act Vi of 1941 as in Force in Delhi
State: Central
Year: 1972
.....section, the expressions "company" and "private company" shall have the meanings respectively assigned to them under clauses (i) and (iii) of sub-section (1) of section 3 of the Companies Act, 1956 (1 of 1956). 12C. Liability of partners of firm to pay tax. -Notwithstanding any contract to the contrary, where any firm is liable to pay any tax (including any penalty) under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment : Provided that where any such partner retires from the firm, he shall intimate the date of his retirement to the Commissioner by a notice in that behalf in writing and he shall be liable to pay tax (including penalty) remaining unpaid at the time of his retirement and any tax (including any penalty) due up to the date of his retirement though unassessed on that date : Provided further that if no such intimation is given within fifteen days from the date of retirement, the liability of the partner under the first proviso shall continue until the date on which such intimation is received by the Commissioner. 12D. Liability of guardians, trustees, etc. - Where the business in respect of which.....
View Complete Act List Judgments citing this sectionWild Life (Protection) Act, 1972 Section 2
Title: Definitions
State: Central
Year: 1972
.....horses, mules, yaks, pigs, ducks, geese, poultry and their young but does not include any animal specified in Schedules I to V;] 16[(19) "manufacturer" means a person who manufactures articles from any animal or plant specified in Schedules I to V and VI, as the case may be; (20) "meat" includes blood, bones, sinew, eggs, shell or carapace, fat and flesh with or without skin, whether raw or cooked, of any wild animal or captive animal, other than a vermin; (20A) "National Board" means the National Board for Wild Life constituted under section 5A;] (21) "National Park" means an area declared, whether under section 35 or section 38, or deemed, under sub-section (3) of section 66, to be declared, as a National Park; (22) "notification" means a notification published in the Official Gazette; (23) "permit" means a permit granted under this Act or any rule made thereunder; (24) "person" includes a firm; 17[(24A) "protected area means a National Park, a sanctuary, a conservation reserve or a community reserve notified under sections 18, 35, 36A and 36C of the Act;] (25) "prescribed" means prescribed by rules made under this Act; 18[(25A) "recognised zoo" means a.....
View Complete Act List Judgments citing this sectionWild Life (Protection) Act, 1972 Chapter 1
Title: Preliminary
State: Central
Year: 1972
.....horses, mules, yaks, pigs, ducks, geese, poultry and their young but does not include any animal specified in Schedules I to V;] 16[(19) "manufacturer" means a person who manufactures articles from any animal or plant specified in Schedules I to V and VI, as the case may be; (20) "meat" includes blood, bones, sinew, eggs, shell or carapace, fat and flesh with or without skin, whether raw or cooked, of any wild animal or captive animal, other than a vermin; (20A) "National Board" means the National Board for Wild Life constituted under section 5A;] (21) "National Park" means an area declared, whether under section 35 or section 38, or deemed, under sub-section (3) of section 66, to be declared, as a National Park; (22) "notification" means a notification published in the Official Gazette; (23) "permit" means a permit granted under this Act or any rule made thereunder; (24) "person" includes a firm; 17[(24A) "protected area means a National Park, a sanctuary, a conservation reserve or a community reserve notified under sections 18, 35, 36A and 36C of the Act;] (25) "prescribed" means prescribed by rules made under this Act; 18[(25A) "recognised zoo" means a.....
View Complete Act List Judgments citing this sectionWild Life (Protection) Act, 1972 Annexe I
Title: Annexe
State: Central
Year: 1972
.....in the cases of birds and reptiles, their eggs; Clause (4) of section 2 (4) "Board" means the Wild Life Advisory Board constituted under sub-section (1) of section 6; Clause (8) of section 2 (8) "closed area" means the area which is declared under sub-section (1) of section 37 to be closed to hunting; Clause (9) of section 2 (9) "Collector" means the chief officer in charge of the revenue administration of a district; Clause (12A) of section 2 (12A) "Forest Officer" means the Forest Officer appointed under clause (2) of section 2 of the Indian Forest Act, 1927; Sub-clauses (a) and (b) of clause (16) of section 2 (a) capturing, killing, poisoning, snaring and trapping of any wild animal and every attempt to do so, (b) driving any wild animal for any of the purposes specified in sub-clause (a), Clause (18A) of section 2 (18A) "Iive stock" indudes buffaloes, bulls, bullocks, camels, cows, donkeys, goats, horses, mules, pigs, sheeps, yaks and also indudes their young; Clauses (19) and (20) of section 2 (19) "manufacturer" means a manufacturer of animal articles; (20) "meat" indudes blood, bones, sinew, eggs, fat and flesh, whether raw or cooked, of.....
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