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Start Free TrialCotton Ginning and Pressing Factories (Repeal) Act, 1998 Section 1
Title: Short Title
State: Central
Year: 1998
This Act may be called the Cotton Ginning and Pressing Factories (Repeal) Act 1998.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1998 Section 88
Title: Settlement of Tax Payable
State: Central
Year: 1998
..... (v) where the tax arrear includes the tax, interest or penalty determined in any assessment on the basis of search and seizure proceedings under section 132 or section 132A of the Income-tax Act,-- (A) in the case of a declarant, being a company or a firm, at the rate of forty-five per cent of the disputed income; (B) in the case of a declarant, being a person other than a company or a firm, at the rate of forty per cent of the disputed income; (b) where the tax arrear is payable under the Wealth-tax Act, 1957,- (i) at the rate of one per cent of the disputed wealth; (ii) in the case where tax arrear includes wealth-tax, interest or penalty levied, at the rate of one per cent of the disputed wealth; (iii) in the case whore tax arrear includes only interest payable or penalty levied, at the rate of fifty per cent of the tax arrear; (iv) where the tax arrear includes the tax, interest or penalty determined in any assessment on the basis of search and seizure proceedings under section 37A or section 37B of the Wealth-tax Act, at the rate of two per cent of the disputed wealth; (c) where the tax arrear is payable under the Gift-tax Act, 1958,- (i) at the rate of.....
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1998 Section 94
Title: Removal of Doubts
State: Central
Year: 1998
For the removal of doubts, it is hereby declared that, save as otherwise expressly provided in sub-section (3) of section 90, nothing contained in this Scheme shall be construed as conferring any benefit, concession or immunity on the declarant in any assessment or proceedings other than those in relation to which the declaration has been made.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1998 Section 93
Title: No Refund of Amount Paid Under the Scheme
State: Central
Year: 1998
Any amount paid in pursuance of a declaration made under section 88 shall not be refundable under any circumstances.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1998 Section 92
Title: Appellate Authority Not to Proceed in Certain Cases
State: Central
Year: 1998
No appellate authority shall proceed to decided any issue relating to the disputed chargeable expenditure, disputed chargeable interest, disputed income, disputed wealth, disputed value of gift or tax arrear specified in the declaration and in respect of which an order had been made under section 90 by the designated authority or the payment of the sum determined under that section: Provided that in case an appeal is filed by a Department of the Central Government in respect of such issue relating to the disputed chargeable expenditure, disputed chargeable interest, disputed income, disputed wealth, disputed value of gift or tax arrear (except where the tax arrear comprises only penalty, fine or interest) the appellate authority shall decide the appeal irrespective of such declaration.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1998 Section 91
Title: Immunity from Prosecution and Imposition of Penalty in Certain Cases
State: Central
Year: 1998
The designated authority shall, subject to the conditions provided in section 90, grant immunity from instituting any proceeding for prosecution for any offence under any direct tax enactment or indirect tax enactment, or from the imposition of penalty under any of such enactments, in respect of matters covered in the declaration under section 88.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1998 Section 90
Title: Time and Manner of Payment of Tax Arrear
State: Central
Year: 1998
.....the certificate for reasons to be recorded in writing. (2) The declarant shall pay the sum determined by the designated authority and intimate the fact of such payment to the designated authority along with proof thereof and the designated authority shall thereupon issue the certificate to the declarant. (3) very order passed under sub-section (1), determining the sum payable under this Scheme, shall be conclusive as to the matters state therein and no matter covered by such order shall be reopened in any other proceeding under the direct tax enactment or indirect tax enactment or under any other law for the time being in force. (4) Where the declarant has filed an appeal or reference or a reply to the show cause notice against any order or notice giving rise to the tax arrear before any authority or tribunal or Court, then, notwithstanding anything contained in any other provisions of any law for the time being in force, such appeal or reference or reply shall be deemed to have been withdrawn on the day on which the order referred to in sub-section (2) is passed: Provided that where the declarant has filed a writ petition or appeal or reference before any High Court or.....
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1998 Section 89
Title: Particulars to Be Furnished in Declaration
State: Central
Year: 1998
A declaration under section 88 shall be made to the designated authority and shall be in such form and shall be verified in such manner as may be prescribed.
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1998 Section 87
Title: Definitions
State: Central
Year: 1998
.....any person against whom proceedings have been initiated and are pending under any direct tax enactment or indirect tax enactment; (l) "relevant Act" means an Act specified in the Schedule to this Scheme; (m) "tax arrear" means,- (i) in relation to direct tax enactment, the amount of tax, penalty or interest determined on or before the 31st day of March, 1998 under that enactment in respect of an assessment year as modified in consequence of giving effect to an appellate order but remaining unpaid on the date of declaration; (ii) in relation to indirect tax enactment,- (a) the amount of duties (including drawback of duty, credit of duty or any amount representing duty), cesses, interest, fine or penalty determined as due or payable under that enactment as on the 31st day of March, 1998 but remaining unpaid as on the date of making a declaration under section 88; or (b) the amount of duties (including drawback of duty, credit of duty or any amount representing duty), cesses, interest, fine or penalty which constitutes the subject matter of a demand notice or a show-cause notice issued on or before the 31st day of March, 1998 under that enactment but remaining unpaid.....
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1998 Section 96
Title: Power of Central Government to Issue Directions
State: Central
Year: 1998
.....to the authorities, as it may deem fit, for the proper administration of this Scheme, and such authorities, and all other persons employed in the execution of this Scheme shall observe and follow such orders, instructions and directions of the Central Government: Provided that no such orders, instructions or directions shall be issued so as to require any designated authority to dispose of a particular case in a particular manner. (2) Without prejudice to the generality of the foregoing power, the Central Government may, if it considers necessary or expedient so to do, for the purpose of proper and efficient administration of the Scheme and collection of revenue, issue, from time to time, general or special orders in respect of any class of cases, setting forth directions or instructions as to the guideline, principles or procedures to be followed by the authorities in the work relating to administration of the Scheme and collection of revenue and any such order may, if the Central Government is of the opinion that it is necessary in the public interest so to do, be published in the prescribed manner.
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