Bare Act Search Results

Agricultural Income-tax Act, 1957 Section 32A

Title: Revisional Powers of Joint Commissioner

State: Karnataka

Year: 1957

.....shall be passed under sub-section (1) enhancing any assessment, unless an opportunity has been given to the assessee to show cause against the proposed enhancement.] 5[(4) The power under this section shall not be exercisable in respect of issues which are the subject matter in appeal under section 32 or section 34 or in a revision before the High Court;] 6[Explanation.--For the removal of doubts, it is hereby declared that subject to the provisions of sub-section (2), the revisional power conferred on the1[Joint Commissioner] by sub-section (1) shall be exercisable in respect of an order passed under this Act, by any authority subordinate to him before or after the conferment of revisional power on him.] ________________________ 1. Inserted by Act 14 of 1983 w.e.f. 1.12.1982. 2. Substituted by Act 5 of 1993 w.e.f. 9.11.1992. 3. Omitted by Act 18 of 1994 w.e.f. 1.4.1994. 4. Substituted by Act 12 of 1991 w.e.f. 1.4.1991. 5. Inserted by Act 18 of 1994 w.e.f. 1.4.1994. 6. Inserted by Act 23 of 1985 w.e.f. 1.12.1982.

Karnataka Entertainments Tax Act, 1958 Section 8C

Title: Revisional Powers of Joint Commisioners

State: Karnataka

Year: 1958

.....Act by the prescribed authority and against which no appeal has been preferred under section 8B, for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceedings in so far as it is prejudicial to the interests of revenue and pass such order with respect thereto as he thinks fit. 2[(2) x x x .] 3[(3)] In relation to an order passed under this Act, the power under sub-section (1) shall be exercisable only within a period of four years from the date on which the order was passed. 3[(4)] No order shall be passed under sub-section (1) enhancing any assessment, unless an opportunity has given to the assessee to show cause against the proposed enhancement. _________________________ 1. Substituted by Act 5 of 2000 w.e.f. 1.4.2000. 2. Inserted by Act 7 of 1997 w.e.f. 1.4.1997 and omitted by Act 5 of 2000 w.e.f. 1.4.2000. 3. Re-numbered by Act 7 of 1997 w.e.f. 1.4.1997.

Karnataka Sales Tax Act, 1957 Section 21

Title: Revisional Powers of [X X X] Joint Commissioners

State: Karnataka

Year: 1957

.....(2) shall be exercisable only within a period of four years from the date on which the order was passed. (4) No order shall be passed under sub-section (1) or sub-section (2)enhancing any assessment, unless an opportunity has been given to the assessee to show cause against the proposed enhancement.] 7 [(5) The power under this section shall not be exercisable in respect of matters subjected to appeal under section 20.] 8 [(6) Every order passed in revision under this section shall subject to the provisions of sections 22 to 24 and 25-A, be final. Explanation.--For the purposes of this section, 'record' shall include all records relating to any proceedings under this Act available at the time of examination by 2 [x x x] the Joint Commissioner.] _______________________________ 1. Substituted by Act 9 of 1964 w.e.f. 1.4.1964. 2. Omitted by Act 4 of 1999 w.e.f. 1.4.1999. 3. Substituted by Act 5 of 1993 w.e.f. 9.11.1992. 4. Substituted by Act 4 of 1999 w.e.f. 1.4.1999. 5. Omitted by Act 9 of 1986 w.e.f. 1.4.1986. 6. Inserted by Act 18 of 1978 w.e.f. 1.9.1978. 7. Inserted by Act 9 of 1986 w.e.f. 1.4.1986. 8. Inserted by Act 11 of 1993 w.e.f. 1.4.1993. .....

Karnataka Sales Tax Act, 1957 Section 22A

Title: Revisional Powers of Additional Commissioner and Commissioner

State: Karnataka

Year: 1957

.....whichever is later.] 6 [(5) Every order passed in revision under sub-section (1) shall, subject to the provisions of sub-section (2) of this section, sections 23, 24 and 25A, be final. (6) Every order passed in revision under sub-section (2) shall, subjectto the provisions of sections 23, 24 and 25-A, be final.] 7 [Explanation I.--If the order passed or proceedings recorded by the appropriate authority referred to in sub-sections (1) or (2), involves an issue on which the High Court has given its decision adverse to the revenue in some other proceedings and an appeal to the Supreme Court against such decision of the High Court is pending, the period spent between the date of the decision of the High Court and the date of the decision of the Supreme Court shall be excluded in computing the period referred to in clause (c) of sub-section (3). Explanation II.--In computing the period of limitation for the purpose of sub-section (3), any period during which any proceeding under this section is stayed by an order of injunction of any court shall be excluded.] 6 [Explanation III.--For the purposes of this section, 'record' shall include all records relating to any.....

Karnataka Tax on Entry of Goods Act, 1979 Section 15

Title: Revisional Powers of Commissioner, Additional Commissioner, Joint Commissioner and Deputy Commissioner

State: Karnataka

Year: 1979

.....and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify including an order enhancing or modifying the assessment, or cancelling the assessment or directing a fresh assessment. (4) The power under sub-sections (1) to (3) shall be exercisable only within a period of four years from the date of the order sought to be revised was passed. Explanation.--In computing the period of limitation for the purpose of sub-section (4) any period during which any proceeding under this section is stayed by an order or injunction of any Court shall be excluded;] _______________________________ 1. Substituted by Act 18 of 1994 w.e.f. 1-4-1994. 2. Substituted by Act 7 of 1997 w.e.f. 1-4-1997.

West Bengal Value Added Tax Act, 2003 Complete Act

State: West Bengal

Year: 2003

.....in this behalf under this Act or the rules made thereunder; (21) "jute-mill" means a factory as defined in, or declared to be a factory under, the Factories Act, 1948, which is engaged wholly or in part in the manufacture of jute products; (22) "manufacture", with all its grammatical variations and cognate expressions, means producing, making, extracting or processing any goods and includes printing and raising of natural resources like minerals, coal etc.; (23) "net tax", in relation to any period, means (a) in case of a registered dealer, the amount of output tax in excess of the input tax credit claimed by such registered dealer in accordance with the provisions of this Act and the rules made thereunder, (b) in case of any dealer other than a registered dealer, the amount of output tax; (24) "notification" means a notification published in the Official Gazette; (25) "occupier of a jute-mill" means the person who has ultimate control over the affairs of the jute-mill; (26) "output tax", in relation to any period, means the aggregate amount of tax payable by a dealer liable to pay tax under section 10, section 11, section 12, section 13, sub-section (3) of section 14, or.....

The Displaced Persons (Compensation and Rehabilitation) Act, 1954 Complete Act

State: Punjab

Year: 1954

THE DISPLACED PERSONS (COMPENSATION AND REHABILITATION) ACT, 1954 THE DISPLACED PERSONS (COMPENSATION AND REHABILITATION) ACT, 1954 (Act No. 44 of 1954 as amended up-to-date) Contents Chapter " I Preliminary Section Subject 1 Short Title 2 Definitions CHAPTER II Payment of Compensation & Rehabilitation Grants to Displaced Persons 3 Appointment of Chief Settlement Commissioner, etc 4 Application for payment of compensation 5 Determination of Public dues by Settlement Officer 6 Relief to certain banking companies 7 Determination of amount of compensation 8 Form and manner of payment of compensation 8A Payment of compensation in case of mortgaged properties 9 Payment of compensation in cases of disputes 10 Special procedure of compensation in certain cases 11 Rehabilitation and other grants to displaced persons Chapter-III Compensation Pool for purposes of payment of compensation and rehabilitation grants to displaced persons 12 Power to acquire property for rehabilitation of.....

Code of Criminal Procedure, 1898 Complete Act

State: Central

Year: 1898

.....(2) of Section 5, for the words 'but subject to any enactment', substitute the words 'but, save as otherwise provided by this Code, subject to any enactment'. [W.B. Act 8 of 1970, Section 3 and Sch., item 2]. (1) All offences under the Indian Penal Code shall be investigated, inquired into, tried and otherwise dealt with according to the provisions hereinafter contained. Trial of offences against other laws (2) All offences under any other law shall be investigated, inquired into, tried, and otherwise dealt with according to the same provisions, but subject to any enactment for the time being in force regulating the manner or place of investigating, inquiring into, trying or otherwise dealing with such offences. PART 2 CONSTITUTION AND POWERS OF CRIMINAL COURTS AND OFFICES: CHAPTER 2: OF THE CONSTITUTION OF CRIMINAL COURTS AND OFFICES: SECTION 6: Glasses of Criminal Courts: Besides the High Courts and the Courts constituted under any law other than this Code for the time being in force, there shall be five classes of Criminal Courts in [India], namely,- : State Amendments GUJARAT.-In its application to the State of Gujarat the amendment made in Section 6 is the.....

Karnataka Sales Tax Act, 1957 Chapter VI

Title: Appeal and Revision

State: Karnataka

Year: 1957

.....Act 4 of 1999 w.e.f. 1.4.1999. 3. Inserted by Act 18 of 1994 w.e.f. 1.4.1994. 4. Inserted by Act 7 of 1997 w.e.f. 1.4.1997. 5. Substituted by Act 9 of 1970 w.e.f. 1.4.1970. 6. Omitted by Act 16 of 1989 w.e.f. 1.4.1989. 7. Inserted by Act 16 of 1989 w.e.f. 1.4.1989. 8. Substituted by Act 15 of 1970 w.e.f. 1.4.1964. 9. Substituted by Act 18 of 1978 w.e.f. 1.9.1978. Section 20 - Appeals 1 [20. Appeals 2 [(1) Any person objecting to an order affecting him passed under the provisions of this Act by any officer not above the rank of a Deputy Commissioner may appeal to the Joint Commissioner:] 3 [Provided that no such appeal shall lie against an order in respect of which an application under section 12-D has been made.] (2) The appeal shall be preferred within thirty days,-- (i) in respect of an order of assessment, from the date on which the notice of assessment was served on the appellant, and (ii) in respect of any other order, from the date on which the order was communicated to the appellant: Provided that the appellate authority may admit an appeal preferred after the period of thirty days aforesaid, 4 [but within a further period of one hundred and.....

The 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.....