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Companies Act, 2013, Section 108

Title: Voting Through Electronic Means

State: Central

Year: 2013

The Central Government may prescribe the class or classes of companies and manner in which a member may exercise his right to vote by the electronic means.

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Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, (Central) Section 108

Title: Option to Affected Families to Avail Better Compensation and Rehabilitation and Resettlement

State: Central

Year: 2013

(1) Where a State law or a policy framed by the Government of a State provides for a higher compensation than calculated under this Act for the acquisition of land, the affected persons or his family or member of his family may at their option opt to avail such higher compensation and rehabilitation and resettlement under such State law or such policy of the State. (2) Where a State law or a policy framed by the Government of a State offers more beneficial rehabilitation and resettlement provisions under that Act or policy than under this Act, the affected persons or his family or member of his family may at his option opt to avail such rehabilitation and resettlement provisions under such State law or such policy of the State instead of under this Act.

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Finance Act, 2012, (Central) Section 108

Title: Amendment of Section 296

State: Central

Year: 2012

In section 296 of the Income-tax Act, after the word and figures "section 139", the words, brackets, figures and letter "or third proviso to sub-section (1) of section 153A or second proviso to sub-section (1) of section 153C" shall be inserted with effect from the 1st day of July, 2012.

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Finance (No. 2) Act 2009 Section 108

Title: Amendment of Section 35g

State: Central

Year: 2009

In section 35G of the Central Excise Act, after sub-section (2), the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2003, namely:-- "(2A) The High Court may admit an appeal after the expiry of the period of one hundred and eighty days referred to in clause (a) of sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that period.".

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Finance Act 2008 Section 108

Title: Assessment

State: Central

Year: 2008

.....the Assessing Officer may serve on any assessee, who has furnished a return under section 102 or upon whom a notice has been served under sub-section (2) of that section, whether a return has been furnished or not, a notice requiring him to produce or cause to be produced on a date to be specified therein such accounts or documents or other evidence as the Assessing Officer may require for the purposes of this Chapter and may, from time to time, serve further notices requiring the production of such further accounts or documents or other evidence as he may require. (2) The Assessing Officer, after considering such accounts, documents or other evidence, if any, as he has obtained under sub-section (1) and after taking into account any other relevant material which he has gathered, shall, by an order in writing, assess the value of taxable commodities transactions during the relevant financial year and determine the commodities transaction tax payable or the refund due on the basis of such assessment: Provided that no assessment shall be made under this sub-section after the expiry of two years from the end of the relevant financial year. (3) Every assessee, in case.....

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Sashastra Seema Bal Act 2007 Section 108

Title: Presumption as to Certain Documents

State: Central

Year: 2007

.....and purports to be signed by the commanding officer or by the officers whose duty it is to make such record, such record shall be evidence of the facts therein stated. (4) A copy of any record in any office of the Force purporting to be certified to be true copy by the officer having custody of such book shall be evidence of such record. (5) Where any person subject to this Act is being tried on a charge of desertion or of absence without leave, and such person has surrendered himself into the custody of any officer or other person, subject to this Act, or any unit of the Force, or has been apprehended by such officer or person, a certificate purporting to be signed by such officer, or by the commanding officer of the unit to which such person belongs or is attached, as the case may be and stating the fact, date and place of such surrender or apprehension, and the manner in which he was dressed shall be evidence of the matters so stated. (6) Where any person subject to this Act is being tried on a charge of desertion or of absence without leave and such person has surrendered himself into the custody of, or has been apprehended by, a police officer not below the rank of.....

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Finance Act 2007 Section 108

Title: Amendment of Section 127l

State: Central

Year: 2007

Section 127L of the Customs Act shall be renumbered as sub-section (1) thereof and,-- (i) in sub-section (1) as so renumbered, for the word "Where", the words, figures and letters "Where, before the 1st day of June, 2007" shall be substituted; (ii) after sub-section (1) as so renumbered, the following sub-section shall be inserted with effect from the 1st day of June, 2007, namely:-- "(2) Where an applicant has made an application under sub-section (1) of section 127B, on or after the 1st day of June, 2007 and if such application has been allowed to be proceeded with under sub-section (1) of section 127C, such applicant shall not be entitled to apply for settlement under section 127B in relation to any other matter: Provided that such applicant shall not be prevented from filing an application for settlement if the issue in the subsequent application is, but for the period of dispute and amount, identical to the issue in respect of which the earlier application is pending before the Settlement Commission.".

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Assam Rifles Act, 2006 Section 108

Title: Voting by Members

State: Central

Year: 2006

(1) Subject to the provisions of sub-sections (2) and (3), every decision of an Assam Rifles Court shall be passed by a majority of votes; and where there is an equality of votes on either the finding or the sentence, the decision shall be in favour of the accused. (2) No sentence of death shall be passed by a General Assam Rifles Court without the concurrence of at least two-thirds of the members of the Court. (3) In matters, other than a challenge or the finding or sentence, the presiding officer shall have a casting vote.

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Cantonments Act, 2006 Section 108

Title: Board to Be a Municipality for Taxation Purposes

State: Central

Year: 2006

A Board shall be dVeemed to be a municipal committee for the purposes of taxation as per the Municipal Taxation Act, (11 of 1881) 1881.

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Finance Act 2005 Section 108

Title: Appeals to Appellate Tribunal

State: Central

Year: 2005

(1) Any assessee aggrieved by an order passed by a Commissioner of Income-tax (Appeals) under section 107 may appeal to the Appellate Tribunal against such order. (2) The Commissioner of Income-tax may, if he objects to any order passed by the Commissioner of Income-tax (Appeals) under section 107, direct the Assessing Officer to appeal to the Appellate Tribunal against such order. (3) Every appeal under sub-section (1) or sub-section (2) shall be filed within sixty days of the date on which the order sought to be appealed against is received by the assessee, or by the Commissioner of Income-tax, as the case may be. (4) Every appeal under sub-section (1) or sub-section (2) shall be in the prescribed form and shall be verified in the prescribed manner and in the case of an appeal filed under sub-section (1) shall be accompanied by a fee of one thousand rupees. (5) Where an appeal has been filed before the Appellate Tribunal under sub-section (1) or subsection (2), the provisions of sections 252 to 255 of the Income-tax Act, 1961(43 of 1961), shall, as far as may be, apply.

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