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Standards of Weights and Measures Enforcement Act, 1985 (54 of 1985) Section 71

Title: Delegation of Powers

State: Central

Year: 1985

(1) The State Government may, by notification, direct that any power exercisable by it under this Act or rule made thereunder, not being a power conferred by section 69 (relating to appeal) or section 70 (power to lay down scale of fee) or section 72 (power to make rules), in relation to such matters and subject to such conditions as may be specified, may be exercised also by such officer subordinate to it as may be specified in the notification. (2) Subject to any general or special direction or condition imposed by the State Government, any person authorised by the State Government to exercise any powers may exercise those powers in the same manner and to the same extent as if they had been conferred on that person directly by this Act and not by way of delegation.

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Bihar Reorganisation Act, 2000 Section 71

Title: Provisions Relating to All-india Services

State: Central

Year: 2000

.....each of these services. (3) The initial strength and composition of the State cadres referred to in subsection (2) shall be such as the Central Government may, by order, determine before the appointed day. (4) The members of each of the said service borne on the Bihar cadre thereof immediately before the appointed day shall be allocated to the State cadres of the same service constituted under sub-section (2) in such manner and with effect from such date or dates as the Central Government may, by order, specify. (5) Nothing in this section shall be deemed to affect the operation, on or after the appointed day, of the All-India Service Act, 1951, or the rules made thereunder.

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Value Added Tax Act, 2003 Section 71

Title: Penalties Relating to Registration

State: Karnataka

Year: 2003

(1) A dealer who, without reasonable cause, fails to apply for registration within the time prescribed in sub-sections (1) or (2) or (3) of Section 22 shall be liable to a penalty of five thousand rupees in addition to the interest chargeable on the tax payable at the rate provided under Section 37. (2) A dealer who fails to report to the prescribed authority a change in circumstances as required by Section 28 shall be liable to a penalty of five thousand rupees. (3) The power to levy the penalties shall be vested in the registering authority as prescribed.

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Karnataka Value Added Tax Act, 2003 Section 71

Title: Penalties Relating to Registration

State: Karnataka

Year: 2003

(1) A dealer who, withou t reasonable cause, fails to apply for registration within the time prescribed in sub-sections (1) or (2) or (3) of Section 22 shall be liable to a 1[penalty not exceeding] five thousand rupees in addition to the interest chargeable on the tax payable at the rate provided under Section 37. (2) A dealer who fails to report to the prescribed authority a change in circumstances as required by Section 28 shall be liable to a 1[penalty not exceeding] five thousand rupees. (3) The power to levy the penalties shall be vested in the registering authority as prescribed. ______________________________ 1. Substituted for the words "penalty of" by Karnataka Value Added Tax (Amendment ) Act ,2005.

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Bombay Police Act, 1951, (Maharashtra) Section 71

Title: Duty of Police to See Orders Issued Under Section, 43, 55, 56, 57, 57a or 63aa Are Carried out

State: Maharashtra

Year: 1951

Duty of Police to see orders issued under section, 43, 55, 56, 1 [57, 57A or 63AA] are carried out. It shall be the duty of the Police to see that every regulation and direction made by any authority under section 43, 55, 56, 1 [57, 57A or 63AA] is duly obeyed to warn persons who from ignorance fail to obey the same and to arrest any person who wilfully disobeys the same. ___________________ 1. These figures, letters and word were substituted for the figures, word and letter "57 or 63A" by Mah. 15 of 1976, s. 4, Schedule.

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Finance (No. 2) Act, 2004 Section 71

Title: Amendment of Section 137

State: Central

Year: 2004

In section 137 of the Customs Act, after sub-section (2), the following sub-section shall be inserted, namely:-- "(3) Any offence under this Chapter may, either before or after the institution of prosecution, be compounded by the Chief Commissioner of Customs on payment, by the person accused of the offence to the Central Government, of such compounding amount as may be specified by rules.".

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Income Tax Act, 1961 Section 71

Title: Set off of Loss from One Head Against Income from Another

State: Central

Year: 1961

.....year, the net result of the computation under the head Capital gains is a loss and the assessee has income assessable under any other head of income, the assessee shall not be entitled to have such loss set-off against income under the other head. (4) Where the net result of the computation under the head Income from house property is a loss, in respect of the assessment years commencing on the 1st day of April, 1995 and the 1st day of April, 1996, such loss shall be first set-off under sub-sections (1) and (2) and thereafter the loss referred to in section 71A shall be set-off in the relevant assessment year in accordance with the provisions of that section. ______________________________ 1. Inserted by the Finance (No. 2) Act, 2004, with effect from 1st April, 2005.

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Presidency Small Cause Courts Act, 1882 Section 71

Title: Institution-fee

State: Central

Year: 1882

{For modifications with which this section applies in Bengal, see Ben.Act 4 of 1922, s.16.} A fee not exceeding (a) when the amount or value of the subject-matter does not exceed five hundred rupeesthe sum of two annas in the rupee on such amount or value, (b) when the amount or value of the subject-matter exceeds five hundred rupeesthe sum of sixty-two rupees eight annas, and one anna in the rupee on the excess of such amount or value over five hundred rupees, shall be paid on the plaint in every suit, and every application under {The words and figures "section 38 or" were ref.by Act 7 of 1896} section 41; and no such plaint or application shall be received until such fee has been paid. An additional fee of ten rupees shall be paid on the filing of every agreement under section 20.

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Geographical Indications of Goods (Registration and Protection) Act, 1999 Section 71

Title: Power to Require Goods to Show Indication of Origin

State: Central

Year: 1999

.....the country or place in which they were made or produced, or of the name and address of the manufacturer or the person for whom the goods were manufactured. (2) The notification may specify the manner in which such indication shall be applied, that is to say, whether to goods themselves or in any other manner, and the times or occasions on which the presence of the indication shall be necessary, that is to say, whether on importation only, or also at the time of sale, whether by wholesale or retail or both. (3) No notification under this section shall be issued, unless application is made for its issue by persons or associations substantially representing the interests of dealers in, or manufacturers, producers, or users of, the goods concerned, or unless the Central Government is otherwise convinced that it is necessary in the public interest to issue the notification, with or without such inquiry, as the Central Government may consider necessary. (4) The provisions of section 23 of the General Clauses Act, 1897 (10 of 1897), shall apply to the issue of a notification under this section as they apply to the making of a rule or bye-taw the making of which is subject to.....

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Finance Act 2008 Section 71

Title: Amendment of Section 129a

State: Central

Year: 2008

In section 129A of the Customs Act, in sub-section (2), the following proviso and Explanation shall be inserted at the end, namely:-- Provided that where the Committee of Commissioners of Customs differs in its opinion regarding the appeal against the order of the Commissioner (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional Chief Commissioner of Customs who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct the proper officer to appeal to the Appellate Tribunal against such order. Explanation.--For the purposes of this sub-section, jurisdictional Chief Commissioner means the Chief Commissioner of Customs having jurisdiction over the adjudicating authority in the matter..

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