Bare Act Search Results

Asansol Municipal Corporation Act, 1990 Complete Act

State: West Bengal

Year: 1990

.....performance amusement, game or sport to which persons are ordinarily admitted on payment; (20) "factory" means a factory as defined in the Factories Act, 1948; (21) "filth" includes offensive matter and sewage; (22) "goods" includes animals; (23) "habitable room" means a room constructed or adapted for human habitation; 55. Clause (23A) ins. by W.B. Act 17 of 1995. 5a. Clauses (8A), (13A). (14A), (25A). (56A) and (69A) ins. by W.B. Act 31 of 1997. (23A) "holding" means land held under one title or agreement and surrounded by one set of boundaries: Provided that where two or more adjoining holding form part and parcel of the site or premises of a dwelling house, manufactory, warehouse or place of trade or business, such holdings shall be deemed to be one holding for the purposes of this Act. Explanation. Holdings separated by a street or other means of communication shall be deemed to be adjoining holdings within the meaning of this clause; (24) "house drain" means any drain of one or more premises used for the drainage of such premises; (25) "house-gully" or "service passage" means a passage or strip of land constructed, set apart or utilised for the purpose of serving.....

The Tripura Additional Sales Tax Act, 1990 Complete Act

State: Tripura

Year: 1990

.....done under that rule. 5. Certain provisions of the Tripura Sale Tax Act, 1976 applicable. ------ (1) Subject to the other provisions of this Act and the Rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under Tripura Sales Tax act, 1976 shall assess, re-assess, collect and enforce payment of tax including interest, or penalty payable by such dealer under this Act as if the tax or interest or penalty payable under the Tripura Sales Tax Act, 1976 and for this purpose they may exercise all or any of the powers they have nunder the Tripura Sales Tax Act, and the provisitions of the Tripura Sales Tax Act relating to returns assesment, re-assesment, rectifition, colection, forfeiture, registration of the transferee of any dealer liable to pay tax un der this Act ,imposition of the tax liability of a dealer on the transferee of or successor to, such dealer, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, special mode of recovery of tax, appeals, revisions, referances, refunds, fines, penalties charging or.....

Chandernagore Municipal Corporation Act, 1990 Complete Act

State: West Bengal

Year: 1990

.....performance amusement, game or sport to which persons are ordinarily admitted on payment; (22) "factory" means a factory as defined in the Factories Act, 1948; (23) "filth" includes offensive matter and sewage; (24) "habitable room" means a room constructed or adapted for human habitation; 66. Clause (25A) ins. by W.B. Act 17 of 1995. (25A) "holding" means land held under one title or agreement and surrounded by one set of boundaries: Provided that where two or more adjoining holdings form part and parcel of the site or premises of a dwelling house, manufactory, warehouse or place of trade or business, such holdings shall be deemed to be one holding for the purposes of this Act. Explanation. Holdings separated by a street or other means of communication shall be deemed to be adjoining holdings within the meaning of this clause; (26) "house drain" means any drain of one or more premises used for the drainage of such premises; (27) "house-gully" or "service passage" means a passage or strip of land constructed, set apart or utilised for the purpose of serving as or carrying a drain or affording access to a latrine, urinal, cesspool or other receptacle of filth or.....

Finance Act,1990 Chapter III

Title: Direct Taxes

State: Central

Year: 1990

.....turnover" shall not include any sum referred to in clauses (iiia), (iiib) and (iiic) of section 28;'; (iii) in clause (d), for the words "manufacturing goods", the words and brackets "manufacturing (including processing) goods" shall be substituted. Section 23 - Amendment Of Section 80HHD In section 80HHD of the Income-tax Act, with effect from the 1st day of April, 1991, - (a) in sub-section (2), for the words "by the assessee in convertible foreign exchange", the words and brackets "in, or brought into, India by the assessee in convertible foreign exchange within a period of six months from the end of the previous year or, where the Chief Commissioner or Commissioner is satisfied (for reasons to be recorded in writing) that the assessee is, for reasons beyond his control, unable to do so within the said period of six months, within such further period as the Chief Commissioner or Commissioner may allow in this behalf" shall be substituted; (b) for sub-section (3), the following sub-section shall be substituted, namely :- '(3) For the purposes of sub-section (1), profits derived from services provided to foreign tourists shall be the amount which bears to the.....

Finance Act,1990 Section 6

Title: Amendment of Section 28

State: Central

Year: 1990

In section 28 of the Income-tax Act, - (a) after clause (iii), the following clause shall be inserted and shall deemed to have been inserted with effect from the 1st day of April, 1962, namely :- "(iiia) profits on sale of a licence granted under the Imports (Control) Order, 1955, made under the Imports and Exports (Control) Act, 1947 (18 of 1947);"; (b) after clause (iiia), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1967, namely :- "(iiib) cash assistance (by whatever name called) received or receivable by any person against exports under any scheme of the Government of India;"; (c) after clause (iiib), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1972, namely :- "(iiic) any duty of customs or excise re-paid or re-payable as drawback to any person against exports under the Customs and Central Excise Duties Drawback Rules, 1971;".

Rajasthan Video Films (Regulation of Exhibition) Act, 1990 Complete Act

State: Rajasthan

Year: 1990

..... (d) "Divisional Commissioner" means a Commissioner or Additional Commissioner appointed under Section 17 of the Rajasthan Land Revenue Act, 1956 (Act No. 15 of 1956); (Substituted by Raj. Act No. 15 of 1992, (w.e.f. 1-6-1992)) [(e) "exhibition of video film" means exhibition of film on television screen through video cassette recorder and video cassette player;] (f) "Licensing Authority" for video cinemas means the District Magistrate of the area concerned and for video parlors, the Commercial Taxes Officer of the area concerned; (g) "Place" means any space including a building, hotel, restaurant, temporary structure of any description or conveyance or transport whether by land, water or air; (Substituted by Raj. Act No. 15 of 1992, (w.e.f. 1-6-1992)) [(h) "video cinema" means the entire place licensed for exhibiting by means of video on a screen of one hundred or more centimetres and admitting fifty or more but not more than one hundred and fifty persons in a permanent building and includes appurtenances, plants and apparatus located therein; (i) "video film" includes a work produced by a process analogous to that of cinematography; (j) "video parlour".....

The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 Complete Act

State: Rajasthan

Year: 1990

.....separately by the hotelier; (p) "registered hotelier" means a hotelier registered under this Act; (q) "rules" means the rules made under this Act; (r) "Sales Tax Act" means the Rajasthan Sales Tax Act, [1994]; (s) "State" means the State of Rajasthan; (t) "Tax" means the tax payable under this Act; (u) "turnover" means the aggregate of the amounts of the monetary consideration received or receivable by a hotelier or by his agent in respect of the luxuries provided in a hotel during a given period; (v) "year" means the financial year which shall also be known as the assessment year. (2) All words and expression which are used but are not defined in this Act and are defined in the Sales Tax Act shall have the meanings assigned to them in that Act. 3. Incidence of taxation.- (1) There shall be levied a tax on the turnover of a hotelier and such tax shall be payable by him in accordance with the provisions of this Act. (Substituted by Raj. Act No. 9of 1997, w.e.f. 30.3.1997.) [(2) If a person other than the owner (including part-owner) is for the time being incharge of a hotel, then such person (excluding the manager or incharge of the hotel who is merely.....

Finance Act, 1990 Complete Act

State: Central

Year: 1990

FINANCE ACT, 1990 FINANCE ACT, 1990 12 of 1990 An Act to give effect to the financial proposals of the Central Government for the financial year 1990-91. Be it enacted by Parliament in the Forty-first Year of the Republic of India as follows : SECTION 01: SHORT TITLE AND COMMENCEMENT (1) This Act may be called The Finance Act, 1990 (2) Save as otherwise provided in this Act, sections 2 to 61 shall be deemed to have come into force on the 1st day of April, 1990. SECTION 02: INCOME-TAX (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 1990, 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 theUnion; and (b) in the cases to which Paragraph E of that Part applies, by a surcharge, calculated in each case in the manner 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 exceeding.....

The Kerala District Administration (Amendment) Act, 1990 [1] Complete Act

State: Kerala

Year: 1990

THE KERALA DISTRICT ADMINISTRATION (AMENDMENT) ACT, 1990 [1] THE KERALA DISTRICT ADMINISTRATION (AMENDMENT) ACT, 1990 [1] (Act 18 of 1990) An Act further to amend the Kerala District Administration Act, 1979. Preamble .- WHEREAS it is expedient further to amend the Kerala District Administration Act, 1979 (7 of 1980), for the purposes hereinafter appearing; BE it enacted in the Forty-first Year of the Republic of India as follows:- 1. Short title and commencement.- (1) This Act may be called the Kerala District Administration (Amendment) Act, 1990. (2) Section 2 shall be deemed to have come into force on the 12 th day of December, 1989, sections 3, 4, 5 and 6 shall be deemed to have come into force on the 3 rd day of May, 1990 and the remaining provisions shall come into force on such date as the Government may, by notification in the Gazette, appoint and different dates may be appointed for different areas and for different provisions of this Act. 2. Amendment of section 2.- In the Kerala District Administration Act, 1979 ( 7 of 1980) (hereinafter referred to as the principal Act), in section 2, - (i) for clause (c), the following clause shall be.....

The Tripura Tax on Luxuries in Hotels and Lodging Houses Act, 1990 Complete Act

State: Tripura

Year: 1990

THE TRIPURA TAX ON LUXURIES IN HOTELS AND LODGING HOUSES ACT, 1990 THE TRIPURA TAX ON LUXURIES IN HOTELS AND LODGING HOUSES ACT, 1990 An Act To provide for the levy and collection of Tax on Luxuries provided in Hotels and lodging Houses. Be it enacted by the Legislative Assembly of the State of Tripura in the Fortyfirst year of the Republic of India as follows:- 1. Short title, extent and commencement - (1) This Act may be called the Tripura Tax on Luxuries in Hotels and Lodging Houses Act, 1990. (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 the Tripura Gazette, appoint. 2. Definitions - In this Act, unless the context otherwise requires,- (a) "appellate authority" means an appellate authority appointed under section 4 ; (b) "assessing authority" means an assessing authority appointed section 4 ; (c) "Commissioner" means the Commissioner appointed under section 4 : (d) "concessional rate" in relation to luxury provided in a hotel means a rate lower than the normal rate fixed for such luxury by the hotel or lower than that fixed by the Government or.....