Bare Act Search Results

Tax on Lotteries Act, 2004 Section 21

Title: Burden of Proof

State: Karnataka

Year: 2004

(1) For the purposes of payment or assessment of tax, the burden of proving that any claim to payment of tax on the draw relating to any lottery tickets is correct, shall lie on the promoter or other person selling lottery tickets as a distributor or selling agent or any other capacity. (2) Where a promoter or other person knowingly issues or produces a false declaration, certificate or other document with a view to support or make any claim that tax has been paid on the draw relating to the lottery tickets sold or held by him, the Assistant Commissioner shall, on detecting such issue or production, direct the promoter or person issuing or producing such document to pay as penalty, three times the tax due in respect of such claim. (3) Before issuing any direction for the payment of the penalty under this Section, the Assistant Commissioner shall give to the promoter the opportunity of showing cause in writing against the imposition of such penalty.

Special Tax on Entry of Certain Goods Act, 2004 Section 7

Title: Burden of Proof

State: Karnataka

Year: 2004

(1) For the purpose of assessment of tax under this Act, the burden of proving that the notified goods brought into or caused to be brought into a local area, is not liable to tax under this Act, shall be on such importer. (2) Where an importer furnishes, issues or produces bill of sale, voucher, declaration, certificate or any other document which he knows or has reason to believe to be false with a view to support or make any claim that he or any other importer is not liable to be taxed under this Act, the assessing authority shall on detecting such furnishing or issue or production, direct the importer furnishing, issuing or producing such a bill of sale, voucher, declaration, certificate or other documents to pay as penalty,- (i) in the case of first detection, three times the tax levied or leviable in respect of such goods; and (ii) in the case of second or subsequent detection, five times the tax levied or leviable in respect of such goods: Provided that before issuing any direction for payment of penalty under this sub-section, the assessing authority shall give to the importer an opportunity of being heard against the levy of such penalty.

The Tripura Value Added Tax Act, 2004 Complete Act

State: Tripura

Year: 2004

.....73 87. Power to Make Rule 73 Chapter "XIV (TRANSITION, REPEAL AND SAVINGS) 88. Transition 74 89. Repeal and Savings 77 THE TRIPURA VALUE ADDED TAX ACT, 2004 An Act to provide for the levy and collection of Value Added Tax at different points of sale in the State of Tripura. Be it enacted by the Tripura Legislative Assembly in the fifty fifth year of the republic of India as follows:- Chapter- I PRELIMINARY 1. Short Title, Extent and Commencement - (1) This Act may be called the Tripura Value Added Tax Act, 2004. (2) It extends to the whole of the State of Tripura. (3) It shall come into force on such date as the State Government may, by notification in Official Gazette, appoint. 2. Definitions - In this Act, unless the context otherwise specifies, (1) ˜Act' means the Tripura Value Added Tax Act, 2004. (2) "Assessee" means any person by whom tax or any other sum of money is payable under this Act and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of tax payable by him; (3) 'Assessing Authority' means an officer of the Finance (Excise & Taxation) Department, authorised to make any assessment under the Act. (4).....

Tax on Lotteries Act, 2004 Chapter VII

Title: Miscellaneous

State: Karnataka

Year: 2004

.....to enter and search such places, including the search of the promoter or person acting on behalf of the promoter found there, where concealment of facts relating to the business are suspected, (e) to seize any accounts, registers or documents from the promoter or other person, where he has reason to suspect that a promoter or other person is attempting to avoid or evade tax or is concealing his tax liability in any manner, after recording such reasons in writing, and give the promoter or any other person from whose custody such accounts, records or documents are seized, a receipt for and, if requested, copies of the same and may retain them in his custody for examination, inquiry, prosecution or other legal proceedings for such period as he considers necessary, (f) to seal any box or receptacle, godown or building or any part of the godown or building in which accounts or lottery tickets are suspected to be kept or stored, where the owner or the person-in-charge of the business or any other person-in-charge of the business or any other person-in-occupation either leaves the premises or is not available or fails or refuses to open any box or receptacle, godown or building or.....

Special Tax on Entry of Certain Goods Act, 2004 Chapter III

Title: Tax Authorities, Returns, Assessments, Payments, Recovery, Etc.

State: Karnataka

Year: 2004

.....for any action taken or purporting to be taken under this Act, without the previous sanction of the Government, and no such suit, prosecution or other proceeding shall be instituted after the expiry of six months from the date of action complained of. (2) No officer or servant of the Government shall be liable in respect of any such action in any Civil or Criminal proceedings, if the action taken was in good faith in the course of execution of duties imposed on him or the discharge of functions entrusted to him by or under this Act. Section 9 - Courts not to set aside or modify assessment, except, as provided in this Act No suit or other proceeding shall, except as expressly provided in this Act, be instituted in any Court to set aside or modify any assessment made under this Act.

Chhattisgarh Agricultural Cattle Preservation Act, 2004 Complete Act

State: Chattisgarh

Year: 2004

.....date as may be specified in this behalf. (2) The rules made under this Act shall, as soon as possible after they are published be laid on the table of the Legislative Assembly. Section 21 - Repeal and Saving Agricultural Cattle Preservation Act, 1959 (Act No. XVIII of 1959) is hereby repealed, the repeal shall not effect: -- (1) the previous operation of any law so repealed or anything done or suffered thereunder; or (2) any penalty, forfeiture, or punishment incurred in respect of any offence committed against any law so repealed; or (3) any investigation, legal proceeding or remedy in respect of any penalty, forfeiture or punishment as aforesaid; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed. Schedule I - Schedule SCHEDULE [Section 2(b)] Agricultural cattle -- 1. Cows of all ages. 2. Calves of cows and of she buffaloes. 3. Bulls. 4. Bullocks. 5. Male and Female buffaloes. Chhatisgarh State Acts

The Kerala Finance Act, 2004 [1] Complete Act

State: Kerala

Year: 2004

..... 50 5. Dyeing and textile printing contract 50 6. Photography and Printing contract 30 7. Sculptural contracts or contracts relating to arts 70 8. Refrigeration, air conditioning or other machinery,rolling shutters, cranes, installation contract 15 9. All other contract 30"; in section -7, ( i ) in sub-section (1)," (a) for clause (a) and the Explanation the following clause and explanation shall be substituted, namely:" "(a) Any dealer in gold or silver ornaments or wares, may at his option instead of paying tax in accordance with the provisions of that sub section, pay tax at one hundred and thirty per cent of the tax payable by him as conceded in the return or accounts or the tax paid for the previous consecutive three years whichever is higher. Explanation:-- Forthe purpose of this clause "tax payable as conceded in the return or accounts for the previous consecutive three years means tax payable on the sales turnover under sub-section (1) of section 5 and the tax payable on the purchase turnover under section 5A." (b) after clause (a), the following clause shall be.....

Central Excise Tariff (Amendment) Act, 2004 Chapter LII

Title: Cotton

State: Central

Year: 2004

.....printing, water-proofing, shrink-proofing, organdie processing and any other like process or any combination of such processes shall amount to 'manufacture'. Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) 5201 COTTON, NOT CARDED OR COMBED 5201 00 - Cotton, not carded or combed: --- Indian cotton: 5201 00 11 ---- Bengal deshi kg. Nil 5201 00 12 ---- Indian cotton of staple length.....

Central Excise Tariff (Amendment) Act, 2004 Chapter LVI

Title: Wadding, Felt and Nonwovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles Thereof

State: Central

Year: 2004

..... TEXTILE DUST AND MILL NEPS 5601 10 00 - Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding kg. Nil - Wadding; other articles of wadding: 5601 21 -- Of cotton: 5601 21 10 -- Absorbent cotton wool kg. 16% 5601 21 90 -- Other kg. 16% 5601 22 00 -- Of man-made fibres kg. 16% 5601 29 00 -- Other kg. 16% 5601 30 00 - Textile flock and dust and mill neps kg. 16% 5602 FELT, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED 5602 10 00 - Needleloom felt and stitch-bonded fibre fabrics kg. 16% - Other felt, not impregnated, coated, covered or laminated: 5602 21 00 -- Of wool or fine animal hair kg. 16% 5602 29 -- Of other textile materials: 5602 29 10 -- For machines other than cotton machinery kg. 16% 5602 29 20 -- Of jute (including blended or union jute), .....

Central Excise Tariff (Amendment) Act, 2004 Appendix I

Title: Additional Duties of Excise (Goods of Special Importance) Act, 1957

State: Central

Year: 2004

.....99 90 Other kg. Rs. 37 per quintal 1702 90 10 Palmyra sugar kg. Nil 2401 UNMANUFACTURED TOBACCO; TOBACCO REFUSE 2401 10 Tobacco, not stemmed or stripped: 2401 10 10 Flue cured Virginia tobacco kg. 10% 2401 10 20 Sun cured country (natu) tobacco kg. 10% 2401 10 30 Sun cured Virginia tobacco kg. 10% 2401 10 40 Burley tobacco kg. 10% 2401 10 50 Tobacco for manufacture of biris, not stemmed kg. 10% 2401 10 60 Tobacco for manufacture of chewing tobacco kg. 10% 2401 10 70 Tobacco for manufacture of cigar and cheroot kg. 10% 2401 10 80 Tobacco for manufacture of hookah tobacco kg. 10% 2401 10 90 Other kg. 10% 2401 20 Tobacco, partly or wholly stemmed or stripped: 2401 20 10 Flue cured Virginia tobacco kg. 10% 2401 20 20 Sun cured country (natu) tobacco .....