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Companies Act, 2013, Section 140

Title: Removal, Resignation of Auditor and Giving of Special Notice

State: Central

Year: 2013

.....(5) of section 139, the auditor shall also file such statement with the Comptroller and Auditor-General of India, indicating the reasons and other facts as may be relevant with regard to his resignation. (3) If the auditor does not comply with sub-section (2), he or it shall be punishable with fine which shall not be less than fifty thousand rupees but which may extend to five lakh rupees. (4) (i) Special notice shall be required for a resolution at an annual general meeting appointing as auditor a person other than a retiring auditor, or providing expressly that a retiring auditor shall not be re-appointed, except where the retiring auditor has completed a consecutive tenure of five years or, as the case may be, ten years, as provided under sub-section (2) of section 139. (ii) On receipt of notice of such a resolution, the company shall forthwith send a copy thereof to the retiring auditor. (iii) Where notice is given of such a resolution and the retiring auditor makes with respect thereto representation in writing to the company (not exceeding a reasonable length) and requests its notification to members of the company, the company shall, unless the representation is.....

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Finance Act, 2012, (Central) Section 140

Title: Amendment of Third Schedule

State: Central

Year: 2012

The Third Schedule to the Central Excise Act shall be amended in the manner specified in the Sixth Schedule.

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Sashastra Seema Bal Act 2007 Section 140

Title: Recovery of Fine

State: Central

Year: 2007

When a sentence of fine is imposed by a Force Court under section 49, a copy of such sentence signed and certified by the confirming officer, or where no confirmation is required, by the officer holding the trial may be sent to any magistrate in India, and such magistrate shall thereupon cause the fine to be recovered in accordance with the provisions of the Code of Criminal Procedure, 1973,(2 of 1974) as if it were a sentence of fine imposed by such magistrate.

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Finance Act 2007 Section 140

Title: Secondary and Higher Education Cess on Taxableservices

State: Central

Year: 2007

(1) The Secondary and Higher Education Cess levied under section 136, in the case of all services which are taxable services, shall be a tax (in this section referred to as the Secondary and Higher Education Cess on taxable services) at the rate of one per cent., calculated on the tax which is levied and collected under section 66 of the Finance Act, 1994(32 of 1994). (2) The Secondary and Higher Education Cess on taxable services shall be in addition to the tax chargeable on such taxable services, under Chapter V of the Finance Act, 1994(32 of 1994) and the Education Cess chargeable under section 95 of the Finance (No. 2) Act, 2004(23 of 2004). (3) The provisions of Chapter V of the Finance Act, 1994(32 of 1994) and the rules made thereunder, including those relating to refunds and exemptions from tax and imposition of penalty shall, as far as may be, apply in relation to the levy and collection of the Secondary and Higher Education Cess on taxable services, as they apply in relation to the levy and collection of tax on such taxable services under Chapter V of the Finance Act, 1994 or the rules made thereunder, as the case may be.

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Assam Rifles Act, 2006 Section 140

Title: Annulment of Proceedings

State: Central

Year: 2006

The Central Government, the Director-General or any prescribed officer may annul the proceeding of any Assam Rifles Court on the ground that they are illegal or unjust.

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Cantonments Act, 2006 Section 140

Title: Private Latrines

State: Central

Year: 2006

Subject to the provisions of the Employment of Manual Scavenger and Construction of Dry Latrine (Prohibition) Act, 1993, the Chief Executive Officer or any official of the Board authorised by him may, by notice in writing,-- (a) require the owner or other person having the control of any private latrine, or, urinal in the cantonment not to put the same to public use; or (b) where any plan for the construction of private latrines or urinals has been approved, and copies thereof may be obtained free of charge on application-- (i) require any person repairing or constructing any private latrine or urinal not to allow the same to be used until it has been inspected by an official of the Board authorised by the Chief Executive Officer, or under the direction of the Health Officer and approved by him as conforming with such plan; or (ii) require any person having control of any private latrine or urinal to re-build or alter the same in accordance with such plan; or (c) require the owner or other person having the control of any such private latrine or urinal which, in the opinion of the Chief Executive Officer, constitutes a nuisance, to remove the latrine or urinal; or .....

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Finance Act, 2003 Section 140

Title: Insertion of New Section 11dd

State: Central

Year: 2003

.....of the duty.-- (1) Where an amount has been collected in excess of the duty assessed or determined and paid on any excisable goods under this Act or the rules made thereunder from the buyer of such goods, the person who is liable to pay such amount as determined under sub-section (3) of section 11D, shall, in addition to the amount, be liable to pay interest at such rate not below ten per cent., and not exceeding thirty-six per cent. per annum, as is for the time being fixed by the Central Government, by notification in the Official Gazette, from the first day of the month succeeding the month in which the amount ought to have been paid under this Act, but for the provisions contained in sub-section (3) of section 11D, till the date of payment of such amount: Provided that in such cases where the amount becomes payable consequent to issue of an order, instruction or direction by the Board under section 37B, and such amount payable is voluntarily paid in full, without reserving any right to appeal against such payment at any subsequent stage, within forty-five days from the date of issue of such order, instruction or direction, as the case may be, no interest shall be.....

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Electricity Act, 2003 Section 140

Title: Penalty for Intentionally Injuring Works

State: Central

Year: 2003

1 [Section 140 - Penalty for intentionally injuring works Whoever, with intent to cut off the supply of electricity, cuts or injures, or attempts to cut or injure, any electric supply line or works, shall be punishable with fine which may extend to ten thousand rupees.] ____________________________ 1. Substituted by Electricity (Amendment) Act, 2003 (57 of 2003), w.e.f. 27-1-2004 vide SO 119(E), dt. 27-1-2004.

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Finance Act, 2002 Section 140

Title: Amendment of Section 35c

State: Central

Year: 2002

In section 35C of the Central Excise Act,- (i) in sub-section (2), for the words "four years", the words "six months" shall be substituted; (ii) after sub-section (2), the following sub-section shall be inserted, namely:- "(2A) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of three years from the date on which such appeal is filed: Provided that where an order of stay is made in any proceedings relating to an appeal filed under sub-section (1) of section 35B, the Appellate Tribunal shall dispose of the appeal within a period of one hundred and eighty days from the date of such order: Provided further that if such appeal is not disposed of within the period specified in the first proviso, the stay order shall, on the expiry of that period, stand vacated.".

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Finance Act 2001 Section 140

Title: Omission of Section 55 of Act 61 of 1981

State: Central

Year: 2001

Section 55 of the National Bank for Agriculture and Rural Development Act, 1981 shall be omitted with effect from the 1st day of April, 2002.

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