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Home Bare Acts Phrase: section 142Negotiable Instruments (Amendment and Miscellaneous Provisions) Act, 2002 Section 9
Title: Amendment of Section 142
State: Central
Year: 2002
In section 142 of the principal Act, after clause (b), the following proviso shall be inserted, namely:-- "Provided that the cognizance of a complaint may be taken by the Court after the prescribed period, if the complainant satisfies the Court that he had sufficient cause for not making a complaint within such period.".
View Complete Act List Judgments citing this sectionPatents (Amendment) Act, 2005 Section 70
Title: Amendment of Section 142
State: Central
Year: 2005
In section 142 of the principal Act, in sub-section (4), for the words, "the complete specification", the words, "the application" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act, 1995 Section 66
Title: Amendment of Section 142
State: Central
Year: 1995
In section 142 of the Customs Act, in sub-section (1),- (a) in the opening portion, for the words "Where any duty demanded from any person or any amount of drawback to be recovered from any person or any penalty payable by any person", the words "Where any sum payable by any person" shall be substituted; (b) for clause (c), the following clause shall be substituted, namely.- (c) if the amount cannot be recovered from such person in the manner provided in clause (a) or clause (b)- (i) the Assistant Commissioner of Customs may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district in which such person owns any property or resides or carries on his business and the said Collector on receipt of such certificate shall proceed to recover from such person the amount specified thereunder as if it were an arrear of land revenue; or (ii) the proper office may, on an authorisation by a Commissioner of Customs and in accordance with the rules made in this behalf, distrain any movable or immovable property belonging to or under the control of such person, and detain the same until the amount payable is paid; .....
View Complete Act List Judgments citing this sectionFinance Act 2008 Section 31
Title: Amendment of Section 142
State: Central
Year: 2008
In section 142 of the Income-tax Act, in sub-section (2C), in the proviso, for the words on an application, the words suo motu, or on an application shall be substituted.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 2004 Section 72
Title: Amendment of Section 142
State: Central
Year: 2004
In section 142 of the Customs Act, in sub-section (1), the following proviso shall be inserted at the end, namely:-- "Provided that where the person (hereinafter referred to as predecessor), by whom any sum payable under this Act including the amount required to be paid to the credit of the Central Government under section 28B is not paid, transfers or otherwise disposes of his business or trade in whole or in part, or effects any change in the ownership thereof, in consequence of which he is succeeded in such business or trade by any other person, all goods, materials, preparations, plants, machineries, vessels, utensils, implements and articles in the custody or possession of the person so succeeding may also be attached and sold by the proper officer, after obtaining written approval from the Commissioner of Customs, for the purposes of recovering the amount so payable by such predecessor at the time of such transfer or otherwise disposal or change.".
View Complete Act List Judgments citing this sectionFinance Act,1990 Section 36
Title: Amendment of Section 142
State: Central
Year: 1990
In section 142 of the Income-tax Act, in sub-section (1), in clause (i), for the words "before the end of the relevant assessment year", the words, brackets and figures "within the time allowed under sub-section (1) of section 139" shall be substituted.
View Complete Act List Judgments citing this sectionPatents (Amendment) Act, 2002 Section 61
Title: Amendment of Section 142
State: Central
Year: 2002
In section 142 of the principal Act,-- (a) for sub-section (3), the following sub-section shall be substituted, namely:-- "(3) Where a fee is payable in respect of the filing of a document at the patent office, the fee shall be paid along with the document or within the prescribed time and the document shall be deemed not to have been filed at the office if the fee has not been paid within such time."; (b) in sub-section (4), the words "or within the extended period not later than nine months from the date of recording" shall be inserted at the end.
View Complete Act List Judgments citing this sectionFinance Act 2007 Section 46
Title: Amendment of Section 142
State: Central
Year: 2007
In section 142 of the Income-tax Act,- (a) in sub-section (2A), the following proviso shall be inserted with effect from the 1st day of June, 2007, namely:-- "Provided that the Assessing Officer shall not direct the assessee to get the accounts so audited unless the assessee has been given a reasonable opportunity of being heard."; (b) in sub-section (2D), the following proviso shall be inserted with effect from the 1st day of June, 2007, namely:-- "Provided that where any direction for audit under sub-section (2A) is issued by the Assessing Officer on or after the 1st day of June, 2007, the expenses of, and incidental to, such audit (including the remuneration of the Accountant) shall be determined by the Chief Commissioner or Commissioner in accordance with such guidelines as may be prescribed and the expenses so determined shall be paid by the Central Government.".
View Complete Act List Judgments citing this sectionNegotiable Instruments (Amendment and Miscellaneous Provisions) Act, 2002 Section 10
Title: Insertion of New Sections After Section 142
State: Central
Year: 2002
.....Procedure, 1973 (2 of 1974), the evidence of the complainant may be given by him on affidavit and may, subject to all just exceptions be read in evidence in any enquiry, trial or other proceeding under the said Code. (2) The Court may, if it thinks fit, and shall, on the application of the prosecution or the accused, summon and examine any person giving evidence on affidavit as to the facts contained therein. 146. Bank's slip prima facie evidence for certain facts.-- The Court shall, in respect of every proceeding under this Chapter, on production of bank's slip or memo having thereon the official mark denoting that the cheque has been dishonoured, presume the fact of dishonour of such cheque, unless and until such fact is disproved. 147. Offences to be compoundable.-- Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), every offence punishable under this Act shall be compoundable.".
View Complete Act List Judgments citing this sectionFinance Act 2005 Section 44
Title: Amendment of Section 142
State: Central
Year: 2005
In section 142 of the Income-tax Act, in sub-section (1), for the words, figures, letters and brackets "under section 139 or in whose case the time allowed under sub-section (1) of that section", the words, figures, letters and brackets "under section 115WD or section 139 or in whose case the time allowed under sub-section (1) of section 139" shall be substituted with effect from the 1st day of April, 2006.
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