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Finance Act 1968 Section 20

Title: Amendment of Section 276

State: Central

Year: 1968

In section 276 of the Income-tax Act, in clause (d), the words, figures and letter "by the provisions of Chapter XVII-B or" shall be omitted.

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Cantonments Act, 1924 Section 276

Title: Suspension of Action Pending Appeal

State: Central

Year: 1924

1[276. Suspension of action pending appeal.-- On the admission of an appeal from an order, other than an order contained in a notice issued under section 140, section 176, section 181, section 206 or section 238, where the appellate authority so directs, all proceedings to enforce the order and all prosecutions for any contravention thereof shall be held in abeyance pending the decision of the appeal, and, if the order is set aside on appeal, disobedience thereto shall not be deemed to be an offence.] ________________________ 1. Substituted by Act 15 of 1983, section 156, for section 276 (w.e.f. 1-10-1983).

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Indian Penal Code (45 of 1860) Section 276

Title: Sale of Drug as a Different Drug or Preparation

State: Central

Year: 1860

Whoever knowingly sells, or offers or exposes for sale, or issues from a dispensary for medicinal purposes, any drug or medical preparation, as a different drug or medical preparation, shall be punished with imprisonment of either description for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both. STATE AMENDMENTS In section 276, State Amendments are the same as under section 272.

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Indian Succession Act, 1925 Section 274

Title: Transmission to High Courts of Certificate of Grants Under Proviso to Section 273

State: Central

Year: 1925

(1) Where probate or letters of administration has or have been granted by a High Court or District Judge with the effect referred to in the proviso to section 273, the High Court or District Judge shall send a certificate thereof to the following courts, namely: (a) when the grant has been made by a High Court, to each of the other High Courts; (b) when the grant has been made by a District Judge, to the High Court to which such District Judge is subordinate and to each of the other High Courts. (2) Every certificate referred to in sub-section (1) shall be made as nearly as circumstances admit in the form set forth in Schedule IV, and such certificate shall be filed by the High Court receiving the same. (3) Where any portion of the assets has been stated by the petitioner, as hereinafter provided in sections 276 and 278, to be situate within the jurisdiction of a District Judge in another State, the Court required to send the certificate referred to in sub-section (1) shall send a copy thereof to such District Judge, and such copy shall be filed by the District Judge receiving the same.

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Finance Act 1965 Section 59

Title: Amendment of Section 279

State: Central

Year: 1965

In section 279 of the Income tax Act, in sub section (1), after the word and figures "section 276", the words, figures and letter "or section 276A" shall be inserted.

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Finance Act 1965 Section 58

Title: Insertion of New Section 276a

State: Central

Year: 1965

After section 276 of the Income tax Act, the following section shall be inserted, namely : "276A. Failure to comply with the provisions of sub section (1) and (3) of section 178. If a person, without reasonable cause or excuse, (i) fails to give the notice in accordance with sub section (1) of section 178; or (ii) fails to set aside the amount as required by sub section (3) of that section; or (iii) parts with any of the assets of the company or the properties in his hands in contravention of the provisions of the aforesaid sub section, he shall be punishable with rigorous imprisonment for a term which may extend to two years : Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court, such imprisonment shall not be for less than six months.".

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Finance Act, 1988 Section 47

Title: Amendment of Section 279

State: Central

Year: 1988

.....sub-section (1), the following sub-section shall be substituted, namely :- '(1) A person shall not be proceeded against for an offence under section 275A, section 276, section 276A, section 276B, section 276BB, section 276C, section 276CC, section 276D, section 277 or section 278 except with the previous sanction of the Chief Commissioner or Director General or Commissioner : Provided that no such sanction shall be required if the prosecution is at the instance of the Commissioner (Appeals) or the appropriate authority. Explanation : For the purposes of this section, "appropriate authority" shall have the same meaning as in clause (c) of section 269UA.'; (b) for sub-section (2), the following sub-section shall be substituted, namely :- "(2) Any offence under this Chapter may, either before or after the institution of proceedings, be compounded by - (a) the Board or a Chief Commissioner or a Director General authorised by the Board in this behalf, in a case where the prosecution would lie at the instance of the Commissioner (Appeals) or the appropriate authority; (b) the Chief Commissioner or Director General or Commissioner, in any other case.".

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Companies Act, 1956 Section 278

Title: Exclusion of Certain Directorships for the Purposes of Sections 275, 276 and 277

State: Central

Year: 1956

(1) In calculating, for the purposes of sections 275, 276 and 277, the number of companies of which a person may be a director the following companies shall be excluded, namely: (a) a private company which is neither a subsidiary nor a holding company of a public company; (b) an unlimited company; (c) an association not carrying on business for profit or which prohibits the payment of a dividend; (d) a company in which such person is only an alternate director, that is to say, a director who is only qualified to act as such during the absence or incapacity of some other director. (2) In making the calculation aforesaid, any company referred to in clauses (a), (b) and (c) of sub-section (1) shall be excluded for a period of three months from the date on which the company ceases to fall within the purview of those clauses.

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Companies Act, 1956 Section 276

Title: Choice to Be Made by Director of More Than Fifteen Companies at Commencement of Act

State: Central

Year: 1956

.....the Central Government. ( 2 ) Any resignation made in pursuance of clause (b) of sub-section ( 1 ) shall become effective immediately on the dispatch thereof to the company concerned. ( 3 ) No such person shall act as director - (a) in more than1[fifteen] companies, after the expiry of two months from the commencement of2[the Companies (Amendment) Act, 2000 ]; or (b) of any company after dispatching the resignation of hi s office as director thereof, in pursuance of clause (b) of sub-section ( 1 ). ______________________ 1. Substituted by Act 53 of 2000, sec. 134, for "twenty" (w.e.f. 13-12-2000). 2. Substituted by Act 53 of 2000, sec. 134, for "this Act" (w.e.f. 13-12-2000).

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Dock Workers (Safety, Health and Welfare) Act, 1986 Section 4

Title: Powers of Inspectors

State: Central

Year: 1986

.....relevant in respect of any offence which he has reason to believe has been committed or for the purpose of any inquiry; (f) take photograph, sketch, sample, measure or record as he may consider necessary for the purpose of any examination or inquiry; (g) hold an inquiry into the causes of any accident which he has reason (o believe was the result of the collapse or failure of lifting machinery, transport equipment, staging or non-compliance with any of the provisions of this Act or the regulations; (h) issue show cause notice relating to the safety, health and welfare provisions arising under this Act or the regulations; (i) prosecute, conduct or defend before any court any complaint or other proceedings arising under this Act or the regulations; (j) exercise such other powers as may be conferred upon him by the regulations.

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