Bare Act Search Results

The Kerala Raw Cashewnuts (Marketing and Transport and Fixation of Minimum Price) Amendment Act, 1988 [1] Complete Act

State: Kerala

Year: 1988

.....and the sub-agents under this Act shall be sold to the cashew factories in the State which are registered in pursuance of the rules made under the Factories Act, 1948 (Central Act 63 of 1948), and which were eligible for imported cashewnuts under the Import Trade Control Policy of the Government of India, in accordance with the provisions of sub-section (2). (2) The quantity of raw cashewnuts to be sold to each cashew factory shall be determined on the basis of the muster-roll strength of the workers of the factory as on the 1 st day of January 1982 or on the basis of the average of the muster-roll strength of the workers of the factory for the three years of 1985, 1986 and 1987, whichever is higher, subject to the maximum of the licensed strength. (3) An officer authorised by the Government in this behalf by notification in the Gazette shall, in accordance with the principle specified in sub-section (2), by order, specify the quantity to be sold to each cashew factory. (4) An order under sub-section (3) shall be served on the agent and the occupiers of the cashew factories specified in that order. (5) The officer authorised under sub-section (3) shall give notice to the.....

The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1988 Complete Act

State: Chattisgarh

Year: 1988

.....[Definition of works contract deleted by Entry Tax (Amendment) Act, 1997. w.e.f. 1.5.97. Prior to deletion clause (m) read as under: "A Works contract means contracts relating to construction of works like buildings, dams and bridges and other immovable property, erection of factories. Installation of machinery and fittings and installations to movable or immovable property in the execution whereof goods are consumed or used but not sold:] (m) works contracts [omitted w.e.f. 1.5.97] (2) All those expressions, other than expression "goods" and "sale" which are used but are not defined in this Act and are defined in the [Substituted for Sales Tax Act' by Entry Tax (Amendment) Act. 1995. w.e.f. 1.4.95.] [Vanijyik Kar Adhiniyam] shall have the meanings assigned to them in that Act. (3) Any reference in this Act to the expression "has effected entry of goods" with its grammatical variations and cognate expressions, whether used in isolation or in conjunction with any other words shall, wherever necessary, be construed as including a reference to "has caused to be effected entry of goods". Section 3 - Incidence of taxation 1 (1) There shall be levied an entry tax,- (a) On.....

Finance Act, 1988 Complete Act

State: Central

Year: 1988

FINANCE ACT, 1988 FINANCE ACT, 1988 26 of 1988 An Act to give effect to the financial proposals of the Central Government for the financial year 1988-89. Be it enacted by Parliament in the Thirty-ninth Year of the Republic of India as follows: SECTION 01: SHORT TITLE AND COMMENCEMENT (1) This Act may be called the Finance Act, 1988. (2) Save as otherwise provided in this Act, sections 2-to75-andsections 86-to88-shall be deemed to have come into force on the 1st day of April, 1988. SECTION 02: INCOME-TAX (1) Subject to the provisions of sub-section (2) and (3), for the assessment year commencing on the 1st day of April, 1988, income-tax shall be charged at the rates specified in Part I of the First Schedule and shall be increased, - (a) in the cases to which Paragraphs A. B, C and D of that Part apply, by a surcharge for purposes of the Union; and (b) in the cases to which Paragraph E of that Part applies, by a surcharge, calculated in each case in the manner provided therein: (2) In the cases to which Sub-Paragraph I or Sub-Paragraph II of Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income.....

Finance Act, 1988 Chapter V

Title: Miscellaneous

State: Central

Year: 1988

.....clauses shall be substituted, namely :- '(vi) building or land appurtenant thereto, other than building or part thereof used by the assessee as factory, godown, warehouse, cinema house, hotel or office for the purposes of its business or as a hospital, creche, school, canteen, library, recreational centre, shelter, rest-room or lunch room mainly used for the welfare of its employees or used as residential accommodation, except as provided in clauses (via) and (vib), and the land appurtenant to such building or part; (via) any building used as residential accommodation in the nature of a guest house and land appurtenant thereto; (vib) any building and the land appurtenant to such building used as residential accommodation by any director, manager, secretary or any other employee of the assessee, such employee holding not less than one per cent. of the equity share of the assessee or by any relative of any person who holds not less than one per cent. of the equity share of the assessee. Explanation : For the purposes of this clause, "relative" shall have the meaning assigned to it in clause (b) of Explanation 1 to section 80F of the Income-tax Act.'; (d) after clause.....

Finance Act, 1988 Section 87

Title: Amendment of Act 11 of 1983

State: Central

Year: 1988

.....clauses shall be substituted, namely :- '(vi) building or land appurtenant thereto, other than building or part thereof used by the assessee as factory, godown, warehouse, cinema house, hotel or office for the purposes of its business or as a hospital, creche, school, canteen, library, recreational centre, shelter, rest-room or lunch room mainly used for the welfare of its employees or used as residential accommodation, except as provided in clauses (via) and (vib), and the land appurtenant to such building or part; (via) any building used as residential accommodation in the nature of a guest house and land appurtenant thereto; (vib) any building and the land appurtenant to such building used as residential accommodation by any director, manager, secretary or any other employee of the assessee, such employee holding not less than one per cent. of the equity share of the assessee or by any relative of any person who holds not less than one per cent. of the equity share of the assessee. Explanation : For the purposes of this clause, "relative" shall have the meaning assigned to it in clause (b) of Explanation 1 to section 80F of the Income-tax Act.'; (d) after clause.....