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Finance Act 1965 Section 54

Title: Amendment of Section 226

State: Central

Year: 1965

In section 226 of the Income tax Act, for sub section (5), the following shall be substituted, namely : "(5) The Income tax Officer may, if so authorised by the Commissioner by general or special order, recover any arrears of tax due from an assessee by distraint and sale of his movable property in the manner laid down in the Third Schedule.".

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Finance Act, 2002 Section 57

Title: Substitution of New Section for Section 132b

State: Central

Year: 2002

.....default, may be recovered out of such assets: Provided that where the nature and source of acquisition of any such asset is explained to the satisfaction of the Assessing Officer, the amount of any existing liability referred to in this clause may be recovered out of such asset and the remaining portion, if any, of the asset may be released, with the prior approval of the Chief Commissioner or Commissioner, to the person from whose custody the assets were seized: Provided further that such asset or any portion thereof as is referred to in the first proviso shall be released within a period of one hundred and twenty days from the date on which the last of the authorisations for search under section 132 or for requisition under section 132A, as the case may be, was executed; (ii) if the assets consist solely of money, or partly of money and partly of other assets, the Assessing Officer may apply such money in the discharge of the liabilities referred to in clause (i) and the assessee shall be discharged of such liability to the extent of the money so applied; (iii) the assets other than money may also be applied for the discharge of any such liability referred to in clause.....

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Companies Act, 1956 Section 228

Title: Audit of Accounts of Branch Office of Company

State: Central

Year: 1956

.....preceding the date on which the branch office is exempted from the provisions of this section; (c) the availability at a reasonable cost of a branch auditor for the audit of accounts of the branch office; (d) any other matter which in the opinion of the Central Government justifies the grant of exemption to the branch office from the provisions of this section.] ___________________ 1. Substituted by Act 65 of 1960, Section 70, for "unless the company in general meeting decides otherwise, be audited" (w.e.f. 28-12-1960). 2. Substituted by Act 65 of 1960, Section 70, for "by a person qualified as aforesaid" (w.e.f. 28-12-1960). 3. Substituted by Act 65 of 1960, Section 70, for "not so audited" (w.e.f. 28-12-1960). 4. Inserted by Act 65 of 1960, Section 70 (w.e.f. 28-12-1960). 5. Substituted by Act 31 of 1965, Section 22, for "may, by rules made in this behalf, exempt" (w.e.f. 15-10-1965).

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Code of Criminal Procedure, 1973 Section 226

Title: Opening Case for Prosecution

State: Central

Year: 1973

When the Accused appears or is brought before the Court in pursuance of a commitment of the case under section 209, the prosecutor shall open his case by describing the charge brought against the accused and stating by what evidence he proposes to prove the guilt of the accused.

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Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988 Section 9

Title: Advisory Boards

State: Central

Year: 1988

.....person concerned; (d) when there is a difference of opinion among the members forming the Advisory Board, the opinion of the majority of such members shall be deemed to be the opinion of the Board; (e) a person against whom an order of detention has been made under this Act shall not be entitled to appear by any legal practitioner in any matter connected with the reference to the Advisory Board and the proceedings of the Advisory Board and its report, excepting that part of the report in which the opinion of the Advisory Board is specified, shall be confidential; (f) in every case where the Advisory Board has reported that there is in its opinion sufficient cause for the detention of a person, the appropriate Government may confirm the detention order and continue the detention of the person concerned for such period as it thinks fit and in every case where the Advisory Board has reported that there is in its opinion no sufficient cause for the detention of the person concerned, the appropriate Government shall revoke the detention order and cause the person to be released forthwith.

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Companies Act, 1956 Section 631

Title: Penalty for Improper Use of Words "limited" and "private Limited"

State: Central

Year: 1956

If any person or persons trade or carry on business under any name or title of which the word "Limited" or the words "Private Limited", or any contraction or limitation thereof, is or are the last word or words, that person or each of those persons shall, unless, duly incorporated with limited liability, or unless duly incorporated as a private company with limited liability, as the case may be, be punishable with fine which may extend to1[five hundred rupees] for every day upon which that name or title has been used. _________________________ 1. Substituted by Act 53 of 2000, Section 226, for "fifty rupees" (w.e.f. 13-12-2000).

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Merchant Shipping Act, 1958 Section 226

Title: Power of Central Government to Order a Second Survey

State: Central

Year: 1958

(1) If a surveyor making a survey under this part refuses to give a declaration of survey under section 223 with regard to any ship or gives a declaration with which the owner or agent or master of the ship surveyed is dissatisfied, the Central Government may, on the application of the owner, agent or master, and the payment by him of such fee, not exceeding twice the amount of the fee for the previous survey, as the Central Government may require, direct any other surveyor to survey the ship. (2) The surveyor so directed shall forthwith survey the ship, and may, after the survey, either refuse to give a declaration or give such declaration as under the circumstances seems to him proper, and his decision shall, save as otherwise provided in this Act, be final.

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Manipur Municipalities Act, 1994 Section 226

Title: Public Servants

State: Central

Year: 1994

Every Councillor and every officer or servant of the Nagar Panchayat or the Council and every contractor or agent appointed by it for the collection of any tax or every person employed by such contractor or agent for collection of such tax shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code.

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Indian Penal Code (45 of 1860) Section 226

Title: Unlawful Return from Transportation [Repealed]

State: Central

Year: 1860

[Rep. by the Code of Criminal Procedure (Amendment) Act, 1955 (26 of 1955), section 117 and Schedule, (w.e.f. 1-1-1956).]

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Banking Service Commission Act, 1984 [Repealed] Section 21

Title: Accounts and Audit

State: Central

Year: 1984

(1) The Commission shall maintain proper accounts and other relevant records am prepare an annual statement of accounts for such period, in such form, at such time and in such manner as may be prescribed. (2) The accounts of the Commission shall be audited by a person who is qualified to act as an auditor of a company under section 226 of the Companies Act, 1956, and the auditor shall receive such remuneration as the Commission may, in consultation with the Central Government, fix. (3) In conducting the audit, the auditor shall have the same rights and duties as are possessed by an auditor of a company as if the Commission were a company within the meaning of the Companies Act, 1956.

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