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Start Free TrialTaxation Laws (Amendment) Act, 2006 Section 30
Title: Amendment of Section 132
State: Central
Year: 2006
In section 132 of the Customs Act. for the words "six months", the words "two years" shall be substituted.
View Complete Act List Judgments citing this sectionPatents (Amendment) Act, 2002 Section 56
Title: Amendment of Section 132
State: Central
Year: 2002
In section 132 of the principal Act,-- (a) in clause (a), the words "or any person, not being a patent agent, who is duly authorised by the applicant" shall be omitted; (b) in clause (b), for the words "proceedings under this Act, otherwise than by way of drafting any specification", the words "hearing before the Controller on behalf of a party who is taking part in any proceeding under this Act" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act 1997 Section 41
Title: Amendment of Section 132
State: Central
Year: 1997
In section 132 of the Income-tax Act, - (a) in sub-section (8), for the words "Chief Commissioner or Commissioner", at both the places where they occur, the words "Chief Commissioner, Commissioner, Director-General or Director" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of October, 1996; (b) in sub-section (10), for the words "Chief Commissioner or Commissioner", the words "Chief Commissioner, Commissioner, Director-General or Director" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of October, 1996.
View Complete Act List Judgments citing this sectionFinance Act, 1995 Section 26
Title: Amendment of Section 132
State: Central
Year: 1995
In section 132, in sub-section (5), after the words, brackets, figure and letter "or sub-section (1A)", the words, figures and letters "as a result of a search initiated or requisition made before the 1st day of July, 1995," shall be inserted with effect from the 1st day of July, 1995.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 275B
Title: Failure to Comply with the Provisions of Clause (Iib) of Sub-section (1) of Section 132
State: Central
Year: 1961
1[If a person who is required to afford the authorised officer the necessary facility to inspect the books of account or other documents, as required under clause (iib) of sub-section (1) of section 132, fails to afford such facility to the authorised officer, he shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine.] ______________________________ 1. Inserted by the Finance Act, 2002, with effect from 1st June, 2002.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act 2009 Section 51
Title: Amendment of Section 132
State: Central
Year: 2009
In section 132 of the Income-tax Act,-- (a) in sub-section (1),-- (i) for the words "Where the Director General or Director or the Chief Commissioner or Commissioner or any such Joint Director or Joint Commissioner as may be empowered in this behalf by the Board,", the words "Where the Director General or Director or the Chief Commissioner or Commissioner or Additional Director or Additional Commissioner" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 1994; (ii) after the words "Where the Director General or Director or the Chief Commissioner or Commissioner or Additional Director or Additional Commissioner" as so substituted, the words "or Joint Director or Joint Commissioner" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 1998; (iii) in clause (A), after the words "may authorise any", the words "Additional Director or Additional Commissioner or" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1994; (iv) in clause (B), after the word "such", the words "Additional Director or Additional Commissioner or" shall.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 275A
Title: Contravention of Order Made Under Sub-section (3) of Section 132
State: Central
Year: 1961
Whoever contravenes any order referred to in the second proviso to sub-section (1) or sub-section (3) of section 132 shall be punishable with rigorous imprisonment which may extend to two years and shall also be liable to fine.
View Complete Act List Judgments citing this sectionFinance Act, 1988 Section 34
Title: Amendment of Section 132
State: Central
Year: 1988
In section 132 of the Income-tax Act, with effect from the 1st day of April, 1989, - (a) in sub-section (1), after the proviso, the following proviso shall be inserted, namely :- "Provided further that where it is not possible or practicable to take physical possession of any valuable article or thing and remove it to a safe place due to its volume, weight or other physical characteristics or due to its being of a dangerous nature, the authorised officer may serve an order on the owner or the person who is in immediate possession or control thereof that he shall not remove, part with or otherwise deal with it, except with the previous permission of such authorised officer and such action of the authorised officer shall be deemed to be seizure of such valuable article or thing under clause (iii)."; (b) in sub-section (3), after the words "other valuable article or thing,", the words, brackets and figure "for reasons other than those mentioned in the second proviso to sub-section (1)," shall be inserted.
View Complete Act List Judgments citing this sectionKarnataka Panchayat Raj Act, 1993 Section 132
Title: Application of Certain Sections Relating to Elections
State: Karnataka
Year: 1993
Section 132 - Application of certain sections relating to elections (1) The provisions of sections 15, 16, 17, 18, 19, 20, 21, 22, 23, and 24 shall apply mutatis mutandis in respect of election to Taluk Panchayat, the application being to the1[Civil Judge (Senior Division)] having jurisdiction and the deposit as security for costs being one thousand rupees. (2) Any person aggrieved by any decision or order of the1[Civil Judge (Senior division)] under this section may, within thirty days from the date of such decision or order appeal to the District Judge and the decision of the District Judge on such appeal shall be final. _________________________ 1. Substituted by Act 29 of 1997 w.e.f. 20.10.1997.
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 59
Title: Amendment of Section 132
State: Central
Year: 2003
In section 132 of the Income-tax Act, with effect from the 1st day of June, 2003-- (a) in sub-section (1),-- (i) after clause (iii), the following proviso shall be inserted, namely;-- "Provided that bullion, jewellery or other valuable article or thing, being stock-in-trade of the business, found as a result of such search shall not be seized but the authorised officer shall make a note or inventory of such stock-in-trade of the business;"; (ii) after the second proviso, the following proviso shall be inserted, namely:-- "Provided also that nothing contained in the second proviso shall apply in case of any valuable article or thing, being stock-in-trade of the business."; (b) in sub-section (8), for the words, brackets, letters and figures "under clause (c) of section 158BC", the words, brackets, letters and figures "under section 153A or clause (c) of section 158BC" shall be substituted.
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