Bare Act Search Results

Wealth-tax Act, 1957 Section 35H

Title: Offences by Hindu Undivided Families

State: Central

Year: 1957

(1) Where an offence under this Act has been committed by a Hindu undivided family, the Karta thereof shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render the Karta liable to any punishment if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1) where an offence under this Act has been committed by a Hindu undivided family and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any member thereof, such member shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

Central Excise Act, 1944 Section 35H

Title: Statement of Case to Supreme Court in Certain Cases

State: Central

Year: 1944

.....for reference has been made and such memorandum shall be disposed of by the High Court as if it were an application presented within the time specified in sub-section(1). 2[(3A) The High court may admit an application or permit the filling of a memorandum of cross-objection after the expiry of the relevant period referred to in sub-section (1) or sub-section (3), if it is satisfied that there was sufficient cause for no filing the same within that period.] (4) If, on an application made under sub-section (1), the High Court directs the Appellate Tribunal to refer the question of law raised in the application, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such directions draw up a statement of the case and refer it to the High Court. _________________________________ 1. Substituted by the Finance Act, 2003 for the words : - "on or after the 1st day of July, 1999" 2. Inserted by the Finance (No. 2) Act, 2009 w.e.f. 1st July, 1999.

Finance Act, 2003 Chapter IV

Title: Indirect Taxes

State: Central

Year: 2003

.....after clause (c), the following clause shall be inserted, namely:-- "(d) applicability of notifications issued in respect of duties under this Act, the Customs Tariff Act, 1975(51 of 1975) and any duty chargeable under any other law for the time being in force in the same manner as duty of customs leviable under this Act.". Section 112 - Amendment of section 30 In section 30 of the Customs Act, for sub-section (1), the following sub-section shall be substituted, namely:- "(1) The person-in-charge of-- (i) a vessel; or (ii) an aircraft; or (iii) a vehicle, carrying imported goods or any other person as may be specified by the Central Government, by notification in the Official Gazette, in this behalf shall, in the case of a vessel or an aircraft, deliver to the proper officer an import manifest prior to the arrival of the vessel or the aircraft, as the case may be, and in the case of a vehicle, an import report within twelve hours after its arrival in the customs station, in the prescribed form and if the import manifest or the import report or any part thereof, is not delivered to the proper officer within the time specified in this sub-section and if the.....

Finance Act, 2003 Complete Act

State: Central

Year: 2003

FINANCE ACT, 2003 FINANCE ACT, 2003 May 14, 2003 An Act to give effect to the financial proposals of the Central Government for the financial year 2003-2004 BE it enacted by Parliament in the Fifty-fourth Year of the Republic of India as follows :- SECTION 01: SHORT TITLE AND COMMENCEMENT (1) This Act may be called the Finance Act, 2003. (2) Save as otherwise provided in this Act, sections 2 to 103 [except clause (b) of section 92] shall be deemed to have come into force on the 1st day of April, 2003. SECTION 02: INCOME TAX (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2003, income tax shall be charged at the rates specified in Part I of the First Schedule and such tax as reduced by the rebate of income tax calculated underChapter VII-Aof theIncome-lax Act, 1961-(43 of 1961) (hereinafter referred to as the Income tax Act) shall be increased by a surcharge for purposes of the Union calculated in each case in the manner provided therein. (2) In the cases to which Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income.....

Finance (No. 2) Act 2009 Chapter IV

Title: Indirect Taxes

State: Central

Year: 2009

.....this section as they apply in relation to duties leviable under that Act.". Section 96 - Validation of certain actions taken under section 8B of Act 51 of 1975 Any action taken or anything done or omitted to be done or purported to have been taken or done or omitted to be done under any rule, regulation, notification or order made or issued under the Customs Act, or any notification or order issued under such rule or regulation at any time during the period commencing on and from the 14th day of May, 1997 and ending with the day, the Finance (No. 2) Bill, 2009 receives the assent of the President shall be deemed to be, and to have always been, for all purposes, as validly and effectively taken or done or omitted to be done as if the amendment made in section 8B of the Customs Tariff Act by section 95 of Finance (No. 2) Act, 2009 had been in force at all material times and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority,-- (a) any action taken or anything done or omitted to be done, during the said period in respect of any goods, under any such rule, regulation, notification or order, shall be.....

Finance Act, 2003 Section 145

Title: Amendment of Section 35h

State: Central

Year: 2003

In section 35H of the Central Excise Act, in sub-section (1), for the words, figures and letters "on or after the 1st day of July, 1999", the words, figures and letters "before the 1st day of July, 2003" shall be substituted.

Finance (No. 2) Act 2009 Section 109

Title: Amendment of Section 35h

State: Central

Year: 2009

In section 35H of the Central Excise Act, after sub-section (3), the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 1999, namely:-- "(3A) The High Court may admit an application or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (1) or sub-section (3), if it is satisfied that there was sufficient cause for not filing the same within that period.".

Central Excise Act, 1944 Section 35L

Title: Appeal to the Supreme Court

State: Central

Year: 1944

.....appeal to the Supreme Court; or] (b) any order passed 2 [before the establishment of the National Tax Tribunal] by the Appellate Tribunal relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment. ___________________________ 1. Substituted by the Finance Act, 2003 w.e.f. 14.05.2003. Prior to substitution it read as under: "(a) any judgment of the High Court delivered on a reference made under section 35G or section 35H in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after the passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or" 2. Inserted by the National Tax Tribunal Act, 2005.

Central Excise Act, 1944 Section 35J

Title: Case Before High Court to Be Heard by Not Less Than Two Judges

State: Central

Year: 1944

1[xxx] ________________________________ 1. Omitted by the National Tax Tribunal Act, 2005. Prior to omission, it read as under: "35J. Case before High Court to be heard by not less than two Judges. -- (1) When any case has been referred to the High Court under section 35G or section 35H, it shall be heard by a Bench of not less than two Judges of the High Court and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges. (2) Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall then be heard upon that point only by one or more of the other Judges of the High Court, and such point shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it."

Finance Act, 2003 Section 147

Title: Amendment of Section 35l

State: Central

Year: 2003

In section 35L of the Central Excise Act, for clause (a), the following clause shall be substituted, namely:-- "(a) any judgment of the High Court delivered- (i) in an appeal made under section 35G; or (ii) on a reference made under section 35G by the Appellate Tribunal before the 1st day of July, 2003; (iii) on a reference made under section 35H, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or".