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Code of Civil Procedure, 1908 Section 153B

Title: Placeof Trial to Be Deemed to Be Open Court

State: Central

Year: 1908

1[153B . Place of trial to be deemed to be open Court The place in which any Civil Court is held for the purpose of trying any suit shall be deemed to be an open Court, to which the public generally may have access so far as the same can conveniently contain them: Provided that the presiding Judge may, if he thinks fit, order at any stage of any inquiry into or trial of any particular case, that the public generally, or any particular person, shall not have access to, or be or remain in, the room or building used by the Court.] __________________ 1. Inserted by Act 104 of 1976, section 51 (w.e.f. 1-2-1977).

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Indian Penal Code (45 of 1860) Section 153B

Title: Imputations, Assertions Prejudicial to National-integration

State: Central

Year: 1860

.....racial, language or regional group or caste or community, and such assertion, counsel, plea or appeal causes or is likely to cause disharmony or feelings of enmity or hatred or ill-will between such members and other persons, shall be punished with imprisonment which may extend to three years, or with fine, or with both. (2) Whoever commits an offence specified in sub-section (1), in any place of worship or in any assembly engaged in the performance of religious worship or religious ceremonies, shall be punished with imprisonment which may extend to five years and shall be liable to fine.] ______________________ 1. Inserted by Act 31 of 1972, section 2 (w.e.f. 14-6-1972).

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Companies Act, 1956 Section 153B

Title: Declaration as to Shares and Debentures Held in Trust

State: Central

Year: 1956

.....to be true, he shall be punishable with imprisonment for a term which may extend to two years and also with fine. (4) The provisions of this section and section 187B shall not apply in relation to a trust- (a) where the trust is not created by instrument in writing; or (b) even if the trust is created by instrument in writing,2[where the value of the shares in, or debentures of, a company held in trust]- (i) does not exceed one lakh of rupees, or (ii) exceeds one lakh of rupees but does not exceed either five lakhs of rupees or twenty-five per cent of the paid-up share capital of the company,3[whichever is less, or]] 4[(c) where the trust is created to set up a Mutual Fund or Venture Capital Fund or such other fund as may be approved by the Securities and Exchange Board of India established under sub-section (1) of section 3 of the Securities and Exchange Board of India Act, 1992 (15 of 1992).] 5[Explanation.-The expression "the value of the shares in, or debentures of, a company" in clause (b) means,- (i) in the case of shares or debentures acquired by way of allotment or transfer for consideration, the cost of acquisition thereof, and (ii) in any other.....

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Income Tax Act, 1961 Section 153B

Title: Time-limit for Completion of Assessment Under Section 153a

State: Central

Year: 1961

.....of assessment or reassessment,- (a) in respect of each assessment year falling within six assessment years referred to in clause (b) of 2[sub-section (1) of section 153A], within a period of two years from the end of the financial year in which the last of the authorisations for search under section 132 or for requisition under section 132A was executed; (b) in respect of the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 132A, within a period of two years from the end of the financial year in which the last of the authorisations for search under section 132 or for requisition under section 132A was executed : 3[Provided that in case of other person referred to in section 153C, the period of limitation for making the assessment or reassessment shall be the period as referred to in clause (a) or clause (b) of this sub-section or one year from the end of the financial year in which books of account or documents or assets seized or requisitioned are handed over under section 153C to the Assessing Officer having jurisdiction over such other person, whichever is later:] 4[Provided further.....

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