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Start Free TrialGift Tax Act, 1958 Complete Act
State: Central
Year: 1958
.....shall be deemed to be a gift made by the transferor; (c) where there is a release, discharge, surrender, forfeiture, abandonment of any debt, contract or other actionable claim or of any interest in property by any person, the value of the release, discharge, surrender, forfeiture or abandonment, to the extent to which it has not been found to the satisfaction of the [Assessing officer] to have been bona fide, shall be deemed to be a gift made by the person responsible for the release, discharge, surrender, forfeiture or abandonment; (d) where a person absolutely entitled to property causes or has caused the same to be vested in whatever manner in himself and any other person jointly without adequate consideration and such other person makes an appropriation from or out of the said property, the amount of the appropriation used for the benefit of the person making the appropriation or for the benefit of any other person shall be deemed to be a gift made in his favour by the person who causes or has caused the property to be so vested. 29[(e) where a person who has an interest in property as a tenant for a term or for life or a remainder man surrenders or relinquishes his.....
List Judgments citing this sectionNational Security Guard Act, 1986 Complete Act
State: Central
Year: 1986
.....the duties of his appointment, except with the previous permission in writing of the prescribed authority. SECTION 08: TENURE OF SERVICE UNDER THE ACT Every person subject to this Act shall hold office during the pleasure of the President. SECTION 09: TERMINATION OF SERVICE BY CENTRAL GOVERNMENT Subject to the provisions of this Act and the rules, the Central Government may dismiss or remove from service any person subject to this Act. SECTION 10: DISMISSAL, REMOVAL OR REDUCTION BY THE DIRECTOR-GENERAL AND BY OTHER OFFICERS (1) The Director-General, any Additional Director-General or any Inspector-General may dismiss or remove from service or reduce to a lower grade or rank or the ranks, any person subject to this Act other than an officer. (2) An officer not below the rank of a Deputy Inspector-General or any prescribed officer may dismiss or remove from the service any person under his command other than an officer or an Assistant Commander. (3) Any such officer as is mentioned in sub-section (2) may reduce to it lower grade or rank or the ranks any person under his command except an officer or an Assistant Commander. (4) The exercise of any power under this Section shall be.....
List Judgments citing this sectionThe Chhattisgarh Commercial Tax Act, 1994 Complete Act
State: Chattisgarh
Year: 1994
THE CHHATTISGARH COMMERCIAL TAX ACT, 1994 THE CHHATTISGARH COMMERCIAL TAX ACT, 1994 [Act No. 5 of 1995] [ Received the assent of the President on the 7.1.95; Assent first published in the Chhattisgarh Rajpatra dated 7.2.95, Corrigendum dated 15.11.96 published in the Chhattisgarh Rajpatra Part - 4 of 13.12.96; The Act has come into force w.e.f. 1.4.95. The Act has been amended by the following Amending Acts/Ordinances; 1) MPCT (Amendment) Ordinance, 1995; (2) MPCT (Amendment) Act, 1995; (3) MPCT (Second Amendment) Act, 1996; (4) MPCT (Amendment) Act, 1997; (5) MPCT (Amendment) Ordinance, 1997; (6) MPCT (Second Amendment) Act, 1997; (7) MPCT (Amendment) Act, 1998; (8) MPCT (Amendment) Act, 1999; (9) MPCT (Second Amendment) Ordinance, 1999 (Read with corrigendum dated 28.1.00): (10) MPCT (Amendment) Act, 2000:, (11) CGCT (Amendment) Ordinance, 2001 we.f, 05.06.2001 (12) CGCT (Amendment) Act, 2001 w.e.f, 04.09.2001. (13) CGCT (Amendment) Act (No.6 of 2002).2001 w.e.f, 18.04.2002 (14) CGCT (Amendment) Ordinance, 2002 w.e.f, 01.06.2002. (15) CGCT (Amendment) Act (No.26 of 2002) w.e.f, 28.10.2002. (16) CGCT (Amendment) Ordinance, 2003.....
List Judgments citing this sectionThe Chhattisgarh Value Added Sales Tax Act, 2003 Complete Act
State: Chattisgarh
Year: 2003
.....into a new and different article so understood in commercial parlance having a distinct name, character use, but does not include such activity of manufacture as may be notified;. (o) "Place of business" means any place where a dealer purchases or sells any goods or stores goods or keeps documents or accounts of his purchases or sales or both and also includes- (i) the place of business of an agent where a dealer carries on business through an agent; (ii) any place or building whether any business is carried on therein or not, in which the person carrying on the business, keeps any of his books of accounts, documents, stocks or other things, relating to his business; (o) " Prescribed" means prescribed by rules made under this Act; (q) "Purchase price" shall comprise of - (i) the amount payable by a dealer as valuable consideration for the purchase of goods˜ simplicit or; Provided that where goods are purchased together with the packing material or container, then notwithstanding anything contained in this Act, the purchase price of such goods shall be inclusive of the price or cost or value of such packing material or container, whether such.....
List Judgments citing this sectionThe Chhattisgarh Value Added Sales Tax Act, 2005 Complete Act
State: Chattisgarh
Year: 2005
THE CHHATTISGARH VALUE ADDED SALES TAX ACT, 2005 THE CHHATTISGARH VALUE ADDED SALES TAX ACT, 2005 [Act No. 2 of 2005] [ Published in C.G. Rajpatra (Asadharan) dated 24-3-2005 Pages 108(89-155).] [24th March, 2005] PREAMBLE An Act to levy tax on sales and purchases of goods in the State of Chhattisgarh. Be it enacted by the Chhattisgarh Legislature in the Fifty-fourth Year of the Republic of India as follows:-- Section 1 - Short title, extent and commencement (1) This Act may be called the Chhattisgarh Value Added Sales Tax Act, 2005. (2) It extends to the whole of Chhattisgarh. (3) It shall come into force on such date as the State Government may, by notification, appoint. Section 2 - Definitions In this Act, unless there is anything repugnant in the subject of context-- (a) "Appellate Deputy Commissioner" means an Appellate Deputy Commissioner of Sales Tax appointed under Section 3 and includes an Additional Appellate Deputy Commissioner of Sales Tax; (b) "Assistant Commissioner" means an Assistant Commissioner of Sales Tax appointed under Section 3 and includes an Additional Assistant Commissioner of Sales Tax; (c) "Board" means Board of.....
List Judgments citing this sectionThe Chhattisgarh Value Added Tax Act, 2003 Complete Act
State: Chattisgarh
Year: 2003
.....into a new and different article so understood in commercial parlance having a distinct name, character, use, but does not include such activity of manufacture as may be notified;. (o) "Place of business" means any place where a dealer purchases or sells any goods or stores goods or keeps documents or accounts of his purchases or sales or both and also includes- (i) the place of business of an agent where a dealer carries on business through an agent; (ii) any place or building whether any business is carried on therein or not, in which the person carrying on the business, keeps any of his books of accounts, documents, stocks or other things, relating to his business; (p) "Prescribed" means prescribed by rules made under this Act; (q) "Purchase price" shall comprise of- (i) the amount payable by a dealer as valuable consideration for the purchase of goods 'simplicitor': PROVIDED that where goods are purchased together with the packing material or container, then notwithstanding anything contained in this Act, the purchase price of such goods shall be inclusive of the price or cost or value of such packing material or container, whether such price or.....
List Judgments citing this sectionDelhi Development Act, 1957 Complete Act
State: Delhi
Year: 1957
.....to do anything necessary or expedient for purposes of such development and for purposes incidental thereto: Provided that save as provided in this Act, nothing contained in this Act shall be construed as authorising the disregard by the Authority of any law for the time being in force. CHAPTER 3 Master Plan and Zonal Development Plans Section7 Civic survey of, and master plan for Delhi (1)The Authority shall, as soon as may be, carry out a civic survey of, and prepare a master plan for, Delhi. (2) The master plan shall (a) define the various zones into which Delhi may be divided for the purposes of development and indicate the manner in which the land in each zone is proposed to be used (whether by the carrying out thereon of development or otherwise) and the stages by which any such development shall be carried out; and (b) serve as a basic pattern of framework within which the zonal development plans of the various zones may be prepared. [(3) The master plan may provide for any other matter which is necessary for the proper development of Delhi.] Section8 Zonal developmental plans (1) Simultaneously with the preparation of the master plan or as soon as may.....
List Judgments citing this sectionDelhi Sales Tax Act, 1975 Complete Act
State: Delhi
Year: 1975
.....purchased within a period of twelve months prior to the date of registration of the dealer and subjected to tax under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941) as it was then in force, or under this act; (v) sale to a registered dealer (A) of goods of the class or classes specified in the certificate of such dealer, as being intended for use by him as raw materials in the manufacture in Delhi of any goods, other than goods specified in the Third Schedule or newspapers, (1) for sale by him inside Delhi; or (2) for sale by him in the course of inter-State trade or commerce, being a sale occasioning or effected by transfer of documents of title to such goods during the movement of such goods from Delhi; or (3) for sale by him in the course of export outside India being a sale occasioning the movements of such goods from Delhi, or a sale effected by transfer of documents of title to such goods effected during the movement of such goods from Delhi, to a place outside India and after the goods have crossed the customs frontiers of India; or (B) of goods of the class or classes specified in the certificate of registration of such dealer as being.....
List Judgments citing this sectionThe Kerala Compensation for Tenants Improvements Act, 1958 Complete Act
State: Kerala
Year: 1958
THE KERALA COMPENSATION FOR TENANTS IMPROVEMENTS ACT, 1958 THE KERALA COMPENSATION FOR TENANTS IMPROVEMENTS ACT, 1958 ACT 29 Of 1958 [1] An Act To Make Provisions For Payment Of Compensation For Improvements Made by thetenants in the state of kerala . Preamble.-WHEREAS it is necessary to make provisions for the payment of compensation for improvements made by tenants in the State of Kerala ; BE it enacted in the Ninth Year of the Republic of India as follows: 1. Short title, extent and commencement.-(1) This Act may be called the Kerala Compensation for Tenants Improvements Act, 1958. (2) It extends to the whole of the State of Kerala (3) It shall come into force at once. 2. Definitions.-In this Act, unless the context otherwise requires. (a) "eviction" means the recovery of possession of land from a tenant; (b) "improvement" means any work or product of a work which adds to the value of the holding, is suitable to it and consistent with the purpose for which the holding is let, mortgaged or occupied, but does not include such clearances, embankments, leveling , enclosures, temporary wells and water-channels as are made by the tenant in the ordinary course of.....
List Judgments citing this sectionExemptions from Land Revenue (No.1) Act, 1863 Complete Act
State: Maharashtra
Year: 1863
.....and who have dispensed with an inquiry into such title, the said lands shall (subject to the enactments contained in Section 3 (The words "of this Act" were repealed by the Bombay General Clauses Act, 1886 (Bom. 3 of 1886), Schedule B. This Schedule is printed as an Appendix to the Bombay General Clauses Act, 1904 (Bom.1 of 1904).) [* * *]) be the heritable and transferable property of the said holders, their heirs and assigns, without restriction, as to adoption, collateral succession or transfer; and such lands shall thenceforth be continued, in perpetuity subject to an annual (The words "payment to the Provincial Government" were substituted for the words "payment to Government" by the Adaptation of Indian Laws Order in Council.) [payment to the Provincial Government]. Such payment shall consist of- (1) a fixed annual payment as nazrana, in commutation of all claims [of the Crown] in respect of succession and transfer, and shall be calculated at the rate of the one anna for each rupee of assessment; (2) of a quit-rent equal to one-fourth of the assessment. The said assessment shall be ascertainable under the following rules:- Rules for ascertaining amount of.....
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