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Start Free TrialCentral Excise Tariff (Amendment) Act, 2004 Section 1
Title: Short Title and Commencement
State: Central
Year: 2004
(1) This Act may be called the Central Excise Tariff (Amendment) Act, 2004. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Section 13
Title: Recovery of Tax, Penalty, or Any Other Amount, from Certain Other Persons
State: Karnataka
Year: 2004
.....the promoter for the amount due under this Act, whichever is less. (5) Where any person to whom a notice under this Section is sent, proves to the satisfaction of the Assistant Commissioner issuing such notice, that the sum demanded or any part thereof is not due by him to the promoter or other person or that he does not hold any money for or on account of the promoter, then nothing contained in this Section shall be deemed to require such person to pay the sum demanded or any part thereof, to the Assistant Commissioner. (6) Any amount which a person is required to pay to the Assistant Commissioner or for which he is personally liable to the Assistant Commissioner under this Section shall, if it remains unpaid, be a charge on the properties of the said person and may be recovered as if it were an arrear of land revenue or arrear of sales tax. (7) For the purpose of this Section, the amount due to a promoter or money held for or on account of a promoter or other person by any person shall be computed after taking into account such claims, if any, as may have fallen due for payment by such promoter or other person to such person and as may be lawfully subsisting.
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Section 22
Title: Penalty Relating to Registration
State: Karnataka
Year: 2004
(1) A promoter who, without reasonable cause, fails to apply for registration within the time prescribed shall be liable to a penalty of twenty five thousand rupees. (2) Any other person who, without reasonable cause, fails to apply for registration within the time prescribed shall be liable to a penalty of twenty five thousand rupees. (3) The power to levy the penalties shall be vested in the Assistant Commissioner.
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Section 21
Title: Burden of Proof
State: Karnataka
Year: 2004
(1) For the purposes of payment or assessment of tax, the burden of proving that any claim to payment of tax on the draw relating to any lottery tickets is correct, shall lie on the promoter or other person selling lottery tickets as a distributor or selling agent or any other capacity. (2) Where a promoter or other person knowingly issues or produces a false declaration, certificate or other document with a view to support or make any claim that tax has been paid on the draw relating to the lottery tickets sold or held by him, the Assistant Commissioner shall, on detecting such issue or production, direct the promoter or person issuing or producing such document to pay as penalty, three times the tax due in respect of such claim. (3) Before issuing any direction for the payment of the penalty under this Section, the Assistant Commissioner shall give to the promoter the opportunity of showing cause in writing against the imposition of such penalty.
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Section 20
Title: Production and Inspection of Documents and Powers of Entry, Search and Seizure
State: Karnataka
Year: 2004
.....to enter and search such places, including the search of the promoter or person acting on behalf of the promoter found there, where concealment of facts relating to the business are suspected, (e) to seize any accounts, registers or documents from the promoter or other person, where he has reason to suspect that a promoter or other person is attempting to avoid or evade tax or is concealing his tax liability in any manner, after recording such reasons in writing, and give the promoter or any other person from whose custody such accounts, records or documents are seized, a receipt for and, if requested, copies of the same and may retain them in his custody for examination, inquiry, prosecution or other legal proceedings for such period as he considers necessary, (f) to seal any box or receptacle, godown or building or any part of the godown or building in which accounts or lottery tickets are suspected to be kept or stored, where the owner or the person-in-charge of the business or any other person-in-charge of the business or any other person-in-occupation either leaves the premises or is not available or fails or refuses to open any box or receptacle, godown or building or.....
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Section 19
Title: Accounts and Records to Be Maintained by Promoters and Sellers
State: Karnataka
Year: 2004
(1) Every promoter or other person registered or liable to be registered under this Act, shall keep and maintain true and correct accounts and such other records as may be prescribed, relating to his business, showing such particulars as may be prescribed. (2) All such accounts and records shall be retained by the promoter or other person in his safe custody until the expiry of three years after the end of the year to which they relate or until the assessment reaches finality, whichever is later. (3) Where such promoter is party to an appeal or revision under this Act, he shall retain, until appeal or revision and any appeal therefrom is finally disposed of, every record and accounting document that pertains to the subject matter of the appeal or revision.
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Section 18
Title: Rectification of Mistakes
State: Karnataka
Year: 2004
.....made unless the Assistant Commissioner, appellate authority or revising authority, as the case may be, has given notice to the promoter of its intention to do so and has allowed the promoter a reasonable opportunity of being heard. (2) Where an order has been considered and decided in any proceedings by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided. (3) An order passed under sub-section (1), shall be deemed to be an order passed under the same provision of law under which the original order, the mistake in which was rectified, has been passed.
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Section 17
Title: Revision by the Commissioner
State: Karnataka
Year: 2004
(1) The Commissioner may on his own motion call for and examine the record of any proceedings under this Act, and if he considers that any order passed therein by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the promoter an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or canceling the assessment or directing a fresh assessment. (2) The power under sub-section (1) shall be exercisable only within a period of three years from the date of the order sought to be revised was passed. (3) The Commissioner shall not exercise any power under sub-section (1), if the time for appeal against the order has not expired. (4) Every order passed in revision under this Section shall, subject to the provisions of Section 18, be final.
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Section 16
Title: Revisional Powers of Joint Commissioner
State: Karnataka
Year: 2004
(1) The Joint Commissioner may on his own motion call for and examine the record of any order passed or proceedings recorded under the provisions of this Act by the Assistant Commissioner and against which no appeal has been preferred under Section 15, for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceedings in so far as it is prejudicial to the interests of revenue and pass such order with respect thereto as he thinks fit. (2) In relation to an order passed under this Act, the power under sub-section (1) shall be exercisable only within a period of two years from the date on which the order was passed. (3) No order shall be passed under sub-section (1) enhancing any assessment, unless an opportunity has given to the promoter to show cause against the proposed enhancement. (4) Every order passed in revision under this Section shall subject to the provisions of Sections 17 and 18, be final.
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Section 15
Title: Appeals
State: Karnataka
Year: 2004
.....of the concerned jurisdiction. (2) The appeal shall be preferred within thirty days from the date of communication of such order. (3) (a) No appeal against an order shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of payment of tax and penalty not disputed in appeal. (b) Notwithstanding that an appeal has been preferred under sub-section (1), the tax or other amount shall be paid in accordance with the order against which the appeal has been preferred. (4) The appeal shall be in the prescribed form and shall be verified in the prescribed manner. (5) In disposing of an appeal, the appellate authority, may, after giving the appellant a reasonable opportunity of being heard.- (i) confirm, reduce, enhance or annul the order; (ii) set aside the order and direct the prescribed authority to pass a fresh order after such enquiry as may be directed; or (iii) pass such orders as it may think fit. (6) Every order passed on appeal under this Section shall subject to the provisions of Sections 17 and 18, be final.
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