Bare Act Search Results

Bengal Agricultural Income Tax Act, 1944 Complete Act

State: West Bengal

Year: 1944

.....(17)was subst. by W.B.Act 6 of 1975.(17)"total world income" means the sum offer) (a) the total income as defined in 1917.Words subst.by W.B.Act 18 of 1989.[the enactments relating to Indian income-tax,] and (b)the total agricultural income as defined in this Act, and (c)the agricultural income derived from land outside West Bengal and calculated in the manner referred to in clause (b) of subsection (5) of section 48; (18)"written down value" means in respect of any irrigation or protective work, or any machinery, plant or other capital asset, (a)in the case of assets acquired in the previous year, the actual cost to the assessee, (b)in the case of assets acquired before the previous year, the actual cost to the assessee less all depreciation allowable to him under this Act in respect of such work, machinery, plant or other asset as the case may be. CHAPTER 1 . Section 3 Definitions. 2018. Sec. 3 was renumbered as sub-sec. (1) and after such renumbering the previous proviso subst. by W.B. Act 6 of 1975. Finally, the existing provisos were subst. by W.B. Act 15 of 1983. (1) Agricultural income-tax shall be charged for each financial year in accordance with and subject.....

Central Excise Act, 1944 Complete Act

State: Central

Year: 1944

.....to any goods in the Section or Chapter notes of 18 the First Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to 19 ["manufacture; or"] and the word "manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account;] 10"(iii) which in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer,". (g) "prescribed" means prescribed by rules made under this Act; (h) "sale" and "purchase", with their grammatical variations and cognate expressions, mean any transfer of the possession of goods by one person to another in the ordinary course of trade or business for cash or deferred payment or other valuable consideration; 21 (i)* * * 22 (J)* * * 23 (JJ)* * * (k) "wholesale dealer" means a person who buys or sells.....

Public Debt Act, 1944 Complete Act

State: Central

Year: 1944

.....only in so far as it deals with public debt of the Central Government. The present legislation, therefore, takes the form of a Bill to be enacted as a separate Act, applicable only to securities of the Central Government, which will reproduce the provisions of the 1920 Act with amendments designed to remedy the defects already referred to, and with certain other amendments the necessity or desirability of which is suggested by experience in the administration of the Act during last two decades. In this reproduction of the provisions of the 1920 Act, those provisions have been rearranged so as to group together sections dealing with the incidents common to the different forms in which loans of the Central Government are held and to relegate to separate sections the incidents peculiar to negotiable instruments."-Gaz. Of ind., 1943, Part V, page 162. Amendment Act 6 of 1949.- "Until 1946the Indian Securities Act, 1920, governed the securities issued by both the Central and the Provincial Governments. The working of this Act disclosed certain defects and it was considered necessary to amend it, particularly in the context of the very large increase of the public debt during.....

Central Excise Act, 1944 Chapter 2

Title: Levy and Collection of Duty

State: Central

Year: 1944

.....the rank of Assistant Commissioner of Central Excise and such annual capacity shall be deemed to be the annual production of such goods by such factory; or (b) (i) specify the factor relevant to the production of such goods and the quantity that is deemed to be produced by use of a unit of such factor; and (ii) provide for the determination of the annual capacity of production of the factory in which such goods are produced on the basis of such factor by an officer not below the rank of Assistant Commissioner of Central Excise and such annual capacity of production shall be deemed to be the annual production of such goods by such factory: Provided that where a factory producing notified goods is in operation during a part of the year only, the annual production thereof shall be calculated on proportionate basis of the annual capacity of production: Provided further that in a case where the factor relevant to the production is altered or modified at any time during the year, the annual production shall be re-determined on a proportionate basis having regard to such alteration or modification. (3) The duty of excise on notified goods shall be levied, at such rate, on.....

Central Excise Act, 1944 Schedule 3

Title: The Third Schedule

State: Central

Year: 1944

..... 11. 1904 All goods 12. 1905 31 00 or 1905 90 20 Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 13. 1905 32 11 or 1905 32 90 Waffles and wafers, coated with chocolate or containing chocolate 14. 1905 32 19 or 1905 32 90 All goods 15. 2101 11 00 or 2101 12 00 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 16. 2102 All goods 17. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa 18. 2106 90 20 Pan masala, only in retail packs containing ten grams or more per pack, other than the goods containing not More than 15% betel nut by weight and not containing tobacco in any proportion 19. 2106 90 30 Betel nuts powder known as "Supari" 20. 2106 90 11 .....

Central Excise Act, 1944 Annexe 1

Title: Annexe

State: Central

Year: 1944

..... All goods 11. 1904.10 All goods 12. 1905.11 Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 13. 1905.31 Waffles and wafers, coated with chocolate or containing chocolate 14. 1905.39 All goods 15. 2101.10 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 16. 2102.10 All goods 17. 21.05 Ice cream and other edible ice, whether or not containing cocoa 18. 21.06 Pan masala, only in retail packs containing ten grams or more per pack, other than the good; containing not more than 15% betel nut by weight and not containing tobacco in any proportion 19. 21.07 Betel nut powder known as "Supari" 20. 2108.20 Sharbat 21. 2108.99 All goods 22. 2201.19 All goods .....

Central Excise Act, 1944 Section 3

Title: Duties Specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 to Be Levied

State: Central

Year: 1944

.....or manufacturers or, as the case may be, the normal practice of the wholesale trade in such goods.] ________________________ 1. Substituted by Act 27 of 1999, section 121, for certain words (w.e.f. 11-5-1999). 2. Substituted by Act 10 of 2000, section 92, for "a duty of excise" (w.e.f. 12-5-2000). 3. Inserted by Act 20 of 2000, section 133. 4. This shall be effective from such date appointed by the Central Government by Notification in the Official Gazette. 5. Inserted by Act 14 of 1982, section 46 (w.e.f. 11-5-1982). 6. Substituted by Act 21 of 1984, section 45, for certain words (w.e.f. 11-5-1984). 7. Substituted by Act 14 of 2001, section 120, for "free trade zone" (w.e.f. 11-5-2001). 8. The words "or a special economic zone" shall stand omitted with effect form such date as may be appointed by the Central Government, vide Act 20 of 2002, section 133. 9. Substituted by Act 14 of 2001, section 120, for "allowed to be sold in India" (w.e.f. 11-5-2001). 10. Substituted by Act 10 of 2000, section 92, for "under section 12 of the Customs Act, (52 of 1962)" (w.r.e.f. 11-5-1982). 11. Substituted by Act 10 of 2000, section 92, for Explanation 1 (w.r.e.f......

Central Excise Act, 1944 Section 35Q

Title: Appearance by Authorised Representative

State: Central

Year: 1944

.....(5) shall be subject to the following conditions, namely:-- ( a) no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard; ( b) any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the Board to have the order or direction cancelled; and ( c) no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal. ________________________ 1. Substituted by Act 22 of 1995, section 70, for "Collector of Central Excise" (w.e.f. 26-5-1995).

Central Excise Act, 1944 Section 35D

Title: Procedure of Appellate Tribunal

State: Central

Year: 1944

.....has been allotted to the Bench of which he is a member where-- (a) in any disputed case, other than a case where the determination of any question having relation to the rate of duty of excise or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or (b) the amount of fine or penalty involved, does not exceed 2 [3 [4 [ten lakh rupees]]]. ________________________ 1. Sub-section (2) omitted by Act 22 of 1995, section 77 (w.e.f. 26-5-1995). 2. Substitution by Act 21 of 1984, section 48, for "ten thousand rupees" (w.e.f. 11-5-1984). 3. Substitution by Act 33 of 1993, section 45, for "fifty thousand rupees" (w.e.f. 13-5-1993). 4. Substitution by Act 33 of 1996, section 80, for "one lakh rupees" (w.e.f. 28-9-1996).

Central Excise Act, 1944 Section 35B

Title: Appeals to the Appellate Tribunal

State: Central

Year: 1944

.....payment of duty; 6[( d) credit of any duty allowed to be utilised towards payment of excise duty on final products under the provisions of this Act or the rules made thereunder and such order is passed by the Commissioner (Appeals) on or after the date appointed under section 109 of the Finance (No. 2) Act, 1998:] Provided further that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause ( b) or clause ( c) or clause ( d) where- ( i) in any disputed case, other than a case where the determination of any question having relation to the rate of duty of excise or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or ( ii) the amount of fine or penalty determined by such order, does not exceed7[fifty thousand rupees]. 8[(1A) Every appeal against any order of the nature referred to in the first proviso to sub-section (1), which is pending immediately before the commencement of section 47 of the Finance Act, 1984 before the Appellate Tribunal and any matter arising out of, or connected with, such appeal and.....