Title : Repeal
State : Central
Year : 1948
the punjab general sales tax act, 1941 (iv of 194 1), is hereby repealed provided that anything done under the said act which could have been done under this act if it had then been in force shall be deemed to have been done under the act.
View Complete Act List Judgments citing this sectionTitle : Power to Exempt
State : Central
Year : 1948
..... under this act on the purchase or sale of any goods subject to such conditions .....
View Complete Act List Judgments citing this sectionTitle : Taxing Authorities
State : Central
Year : 1948
1. for carrying out the purposes of this act the state government may appoint a person to be excise and taxation commissioner, and such other persons to assist him as it thinks fit. 2. persons appointed under the sub- section (1) shall exercise such .....
View Complete Act List Judgments citing this sectionTitle : Constitution of Tribunal
State : Central
Year : 1948
1. the state government shall, by notification in the official gazette, constitute one or more tribunals as the state government may deem fit, to exercise the functions conferred by this act. 2. a tribunal shall consist of one person only to be appointed .....
View Complete Act List Judgments citing this sectionTitle : Jurisdiction of Tribunals in Case there Are More Tribunals Than One
State : Central
Year : 1948
in the event of the state government constituting more tribunals than one, the state government shall by notification, define the local limits of jurisdiction of each tribunal and where an appeal, application or revision pending before a tribunal relates .....
View Complete Act List Judgments citing this sectionTitle : Dissolution of Tribunal
State : Central
Year : 1948
notwithstanding anything contained in sub-section (5) of section 3-a, where there are more tribunals than one, the state government may, at any time by reason of insufficiency of work pending before the tribunals, dissolve any tribunal and no presiding .....
View Complete Act List Judgments citing this sectionTitle : Voluntary Registration
State : Central
Year : 1948
(1) any dealer except one dealing exclusively in goods declared tax-free under section 6 whose gross turnover during a year exceeds 15,000 rupees may notwithstanding that he may not be liable to pay tax under section 4, apply in the prescribed manner to .....
View Complete Act List Judgments citing this sectionTitle : Security from Certain Class of Dealers
State : Central
Year : 1948
(1) the commissioner or any other person appointed to assist him under sub-section (1) of section 3, if it appears to him to be necessary so to do for the proper realisation of tax levied under this act, may, for reasons to be recorded in writing, impose .....
View Complete Act List Judgments citing this sectionTitle : Assessment of Tax
State : Central
Year : 1948
(1) if the assessing authority is satisfied without requiring the presence of dealer or the production by him of any evidence that the returns furnished in respect of any period are correct and complete, he shall assess the amount of tax due from the .....
View Complete Act List Judgments citing this sectionTitle : Re-assessment of Tax
State : Central
Year : 1948
(1) if in consequence of definite information which has come into his possession, the assessing authority discovers that the turnover of the business of a dealer has been under assessed or escaped assessment in any year, the assessing authority may, at .....
View Complete Act List Judgments citing this section