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Home Bare Acts Phrase: section 145Patents (Amendment) Act, 2005 Section 72
Title: Substitution of New Section for Section 145
State: Central
Year: 2005
For section 145 of the principal Act, the following section shall substituted, namely:- "145. Publication of official journal.--The Controller shall publish periodically an official journal which. shall contain such information as may be required to be published by or under the provisions of this Act or any rule made thereunder.".
View Complete Act List Judgments citing this sectionCantonments Act, 1924 Section 148
Title: Exemption from Operation of Sections 145 to 147
State: Central
Year: 1924
The provisions of sections 145,146 and 147 shall not apply in the case of any burial ground which is for the time being managed by or on behalf of the Government.
View Complete Act List Judgments citing this sectionFinance Act, 1995 Section 31
Title: Substitution of New Section for Section 145
State: Central
Year: 1995
For section 145 of the Income-tax Act, the following section shall be substituted with effect from the 1st day of April, 1997, namely :- '145. Method of accounting. - (1) Income chargeable under the head "Profits and gains of business or profession" or "Income from other sources" shall, subject to the provisions of sub-section (2), be computed in accordance with either cash or mercantile system of accounting regularly employed by the assessee. (2) The Central Government may notify in the Official Gazette from time to time accounting standards to be followed by any class assessees or in respect of any class of income. (3) Where the Assessing Officer is not satisfied about the correctness or completeness of the accounts of the assessee, or where the method of accounting provided in sub-section (1) or accounting standards as notified under sub-section (2), have not been regularly followed by the assessee, the Assessing Officer may make an assessment in the manner provided in section 144.'
View Complete Act List Judgments citing this sectionAir Force Act, 1950 Section 146
Title: Transmission to Central Government of Orders Under Section 145
State: Central
Year: 1950
A copy of every order made by an officer under section 145 for the trial of the accused shall forthwith be sent to the Central Government.
View Complete Act List Judgments citing this sectionFinance Act,1990 Section 38
Title: Amendment of Section 145
State: Central
Year: 1990
In section 145 of the Income-tax Act, in sub-section (1), after the second proviso [as inserted by section 52 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1989, namely :- "Provided also that nothing contained in this sub-section shall preclude an assessee from being charged to income-tax in respect of any interest on securities received by him in a previous year if such interest had not been charged to income-tax for any earlier previous year."
View Complete Act List Judgments citing this sectionIndian Evidence Act 1872 Section 145
Title: Cross-examination as to Previous Statements in Writing
State: Central
Year: 1872
1 145. Cross-examination as to previous statements in writing A witness may be cross-examined as to previous statements made by him in writing or reduced into writing, and relevant to matters in question, without such writing being shown to him, or being proved; but, if it is intended to contradict him by the writing, his attention must, before the writing can be proved, be called to those parts of it which are to be used for the purpose of contradicting him. _______________________ 1. As to the application of section 145 to police-diaries, see the Code of Criminal Procedure, 1973 (2 of 1974), section 172.
View Complete Act List Judgments citing this sectionKarnataka Panchayat Raj Act, 1993 Section 145
Title: Functions of Taluk Panchayat
State: Karnataka
Year: 1993
.....in accordance with the guidelines or norms laid down for performance of such function. (2) Notwithstanding anything contrary contained in sub-section (1) or Schedule II, it shall be obligatory on the part of the Taluk Panchayat, in so for as the Taluk Panchayat fund at its disposal will allow, to make reasonable provision within the area under its jurisdiction in respect of the following matters, namely:- (i) construction and augmentation of water supply works to the level of not less than forty liters per capita for day; (ii) filing half yearly report regarding the activities of Grama Panchayats within the taluk regarding,- (a) holding of Grama Sabha; (b) maintenance of Water supply works; (c) construction of individual and community latrine; (d) collection and revision of taxes, rates and fees; (e) payment of electricity charges; (f) enrollment in schools; (g) progress of immunisation. (iii) providing adequate number of class rooms and maintaining primary school buildings in proper condition including water supply and sanitation; (iv) acquiring land for locating the manure pits away from the dwelling houses in the villages.] .....
View Complete Act List Judgments citing this sectionKarnataka Police Act, 1963 Section 145
Title: Constitution of the State Reserve Police Force
State: Karnataka
Year: 1963
Section 145 - Constitution of the State Reserve Police Force (1)1[The Government may establish] and maintain an armed reserve police force known as the State Reserve Police Force, in such manner as may be prescribed. (2) The Government or any officer empowered by it in this behalf may,-- (a) divide the State Reserve Police Force into battalions; (b) sub-divide each battalion into companies and each company into platoons; (c) post any battalion, company or platoon at such places as the Government or the officer empowered by it in this behalf may deem fit. _______________________________ 1. Substituted by Act 18 of 1975 w.e.f 15.5.1975
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1998 Section 43
Title: Insertion of New Section 145a
State: Central
Year: 1998
After section 145 of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 1999, namely:-- '145A. Method of accounting in certain cases.--Notwithstanding anything to the contrary contained in section 145 the valuation of purchase and sale of goods and inventory for the purpose of determining the income chargeable under the head "Profits and gains of business or profession" shall be-- (a) in accordance with the method of accounting regularly employed by the assessee; and (b) further adjusted to include the amount of any tax, duty, cess or fee (by whatever name called) actually paid or incurred by the assessee to bring the goods to the place of its location and condition as on the date of valuation. Explanation.--For the purposes of this section, any tax, duty, cess or fee (by whatever name called) under any law for the time being in force, shall include all such payment notwithstanding any right arising as a consequence to such payment.'
View Complete Act List Judgments citing this sectionCode of Criminal Procedure, 1973 Section 145
Title: Procedure Where Dispute Concerning Land or Water is Likely to Cause Breach of Peace
State: Central
Year: 1973
.....attend his Court in person or by pleader, on a specified date and time, and to put in written statements of their respective claims as respects the fact of actual possession of the subject of dispute. (2) For the purposes of this section, the expression "land or water" includes buildings, markets, fisheries, crops or other produce of land, and the rents or profits of any such property. (3) A copy of the order shall be served in the manner provided by the Code for the service of a summons upon such person or persons as the Magistrate may direct, and at least one copy shall be published by being affixed to some conspicuous place at or near the subject of dispute. (4) The Magistrate shall then, without reference to the merits or the claims of any of the parties, to a right to possess the subject of dispute, peruse the statements so put in, hear the parties, receive all such evidence as may be produced by them, take such further evidence, if any as he thanks necessary, and, if possible, decide whether and which of the parties was, at the date of the order made by him under sub-section (1), in possession of the subject of dispute: Provided that if it appears to the Magistrate.....
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