Bare Act Search Results

The Maharashtra Value Added Tax Act, 2002 Complete Act

State: Maharashtra

Year: 2002

.....by the State Government under sub-section (3) of section 1 ]; (4) "business" includes, - (a) any service, (b) any trade, commerce or manufacture; (c) any adventure or concern in the nature of service, trade, commerce or manufacture; whether or not the engagement in such service, trade, commerce, manufacture, adventure or concern is with a motive to make gain or profit and whether or not any gain or profit accrues from such service, trade, commerce, manufacture, adventure or concern. Explanation ." For the purpose of this clause, (i) the activity of raising of man-made forest or rearing of seedlings or plants shall be deemed to be business. (ii) any transaction of sale or purchase of capital assets pertaining to such service, trade, commerce, manufacture, adventure or concern shall be deemed to be a transaction comprised in business. (iii) sale or purchase of any goods, the price of which would be credited or, as the case may be, debited to the profit and loss account of the business under the double entry system of accounting shall be deemed to be transactions comprised in business. (iv) any transaction in connection with the commencement or closure of.....

The Kerala Self Financing Professional Colleges (Prohibition of Capitation Fees and Procedure for Admission and Fixation of Fees) Act. 2004 [1] Complete Act

State: Kerala

Year: 2004

.....rupees. 10. Cognizance of offence - No court shall take cognizance of any offence punishable under this Act except on a report in writing of the facts constituting such offence made by an officer authorized by the Government in this behalf by notification published in the Gazette. 11. Protection of action taken in good faith . No suit, prosecution or other legal proceedings shall lie against any member of the Committee or any officer of the Government for anything which is in good faith done or intended to be done under this Act. 12. Removal of difficulties : "(1) If any difficulty arises in giving effect to the provisions oft this Act, the Government may, by order, as occasion requires, but not later than two years from the date of commencement of this Act, do anything not inconsistent with the provisions of this Act which appears to them necessary for removing the difficulty. (2) Every, order issued under sub-section (1) shall be laid, as soon as may be after it is issued, before the Legislative Assembly while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if before the expiry of the.....

Maharashtra Value Added Tax ,rules Complete Act

State: Maharashtra

Year: 2005

..... (b) specify the name and address of the appellant, (c) specify the date of the order against which it is made, (d) contain a clear statement of fact, (e) state precisely and in brief the relief prayed for, and (f) be accompanied by the challan for proof of having paid the required fees. (g) state the quantum of relief sought . (h) be signed and verified by the appellant or by an agent duly authorised by him in writing in that behalf, in the following form, namely :- "I ....... agent appointed by the appellant named in the above memorandum of appeal do hereby declare that what is stated herein is true to the best of my knowledge and belief. ------------------- (Signature)". (2) The memorandum of appeal shall be accompanied by either the certified copy of the order supplied to the dealer or duly authenticated copy thereof, unless the omission to produce such order or copy is explained at the time of the presentation of the appeal to the satisfaction of the appellate authority. (3) The memorandum of appeal shall either be presented by the appellant or his agent to the appellate authority or be sent to the said authority by registered post. (4) The appeal.....

The Kerala Self Financing Professional Colleges(Prohibition of Capitation Fees and Procedurefor Admission and Fixation of Fees) Amendment Act, 2005 [1] Complete Act

State: Kerala

Year: 2005

.....2005. (2)It shall be deemed to have come into force on the 15 th day of July, 2004. 2. Amendment of section 3.- In the Kerala Self Financing Professional Colleges (Prohibition of Capitation Fees and Procedure for Admission and Fixation of Fees) Act, 2004 (17 of 2004) (hereinafter referred to as the principal Act), in the proviso to sub-section (4) of section 3, for the words, figures and symbol "not more than 15% of the seats in the Management Quota", the words and figures "not more than 15 seats in the Management Quota" shall be substituted. 3. Repeal and saving.- (1) The Kerala Self Financing Professional Colleges (Prohibition of Capitation Fees and Procedure for Admission and Fixation of Fees) Amendment Ordinance 2005 (10 of 2005), is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act. Kerala State Acts

Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 Section 7A

Title: Self-assessment in the Case of Certain Employers

State: Karnataka

Year: 1976

.....in whose case the total amount of tax deducted is less than twenty five thousand upees on the basis of the return submitted in accordance with sub-section (1) of Section 6 within the time specified therein, without requiring his presence or production of books of accounts. (2) Where before completion of self-assessment, return submitted under sub-section (1) is found to involve mistake apparent on record, the assessing suthority shal afford opportunity to the employer to subit revised return or to rectify such mistake. (3) Self-assessment under sub-section (1) shall not be made in respect of an employer for any year if.-- (i) the return filed for any year is incomplete or incorrect or defective, save for mistakes apparent on record; (ii) it is found that the employer has attempted to evade any tax, for that year. (4) Notwithstanding anything contained in sub-section (1), the Commissioner shall, within a period of seventy-five days from the close of the year to which the assessment relates, notify selection of cases for the purpose of scrutiny in entirety of the assessment records and in respect of such cases so found warranted, shall directed the assessing authority.....

Interest Tax Act, 1974 Section 9

Title: Self-assessment

State: Central

Year: 1974

.....Section 9 - Self-assessment 1 [9. Self-assessment.-- (1) Where interest-tax is payable on the basis of any return required to be furnished under Section 7 or Section 10, after taking into account the amount of interest-tax, if any, already paid under any provision of this Act, the assessee shall be liable to pay such interest-tax, together with interest payable under any provision of this Act for any delay in furnishing the return or any default or delay in payment of advance interest-tax, before furnishing the return and the return shall be accompanied by proof of payment of such interest-tax and interest. Explanation.-- Where the amount paid by the assessee under this sub-section falls short of the aggregate of the interest-tax and interest as aforesaid, the amount so paid shall first be adjusted towards the interest payable as aforesaid and the balance, if any, shall be adjusted towards the interest-tax payable. (2) After the assessment under Section 8 has been made, any amount paid under subsection (1) shall be deemed to have been paid towards such assessment. (3) If any assessee fails to pay the whole or any part of interest-tax or interest or both in accordance.....

Wealth-tax Act, 1957 Section 15B

Title: Self-assessment

State: Central

Year: 1957

..... (1) Where any tax is payable on the basis of any return furnished under section 14 or section 15 or in response to a notice under clause (i) of sub-section (4) of section 16 or under section 17, after taking into account the amount of tax, if any, already paid under any provision of this Act, the assessee shall be liable to pay such tax, together with interest payable under any provision of this Act for any delay in furnishing the return, before furnishing the return and me return shall be accompanied by proof of payment of such tax and interest. Explanation. -Where the amount paid by the assessee under this sub-section falls short of the aggregate of the tax and interest as aforesaid, the amount so paid shall first be adjusted towards the interest payable as aforesaid and the balance, if any, shall be adjusted towards the tax payable. (2) After the regular assessment under section 16 has been made, any amount paid under sub-section (1) shall be deemed to have been paid towards such regular assessment. ( 3 ) If any assessee fails to pay the whole or any part of such tax or interest or both in accordance with the provisions of sub-section ( 1 ), he shall, without prejudice.....

Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 14B

Title: Self-assessment

State: Central

Year: 1958

.....any tax is payable on the basis of any return furnished under section 13 or under section 14 or in response to a notice under clause (i) of sub-section (4) of section 15 or under section 16, after taking into account the amount of tax, if any, already paid under any provision of this Act, the assessee shall be liable to pay such tax, together with interest payable under any provision of this Act for any delay in furnishing the return, before furnishing the return and the return shall be accompanied by proof of payment of such tax and interest. Explanation.--Where the amount paid by the assessee under this sub-section falls short of the aggregate of the tax and interest as aforesaid, the amount so paid shall first be adjusted towards the interest payable as aforesaid and the balance, if any, shall be adjusted towards the tax payable. (2) After the regular assessment under section 15 has been made, any amount paid under sub-section (I) shall be deemed to have been paid towards such regular assessment. (3) If any assessee fails to pay the whole or any part of such tax or interest or both in accordance with the provisions of sub-section (1), he shall, without prejudice to.....

Factories Act, 1948 Section 25

Title: Self-acting Machines

State: Central

Year: 1948

No traversing part of a self-acting machine in any factory and no material carried thereon shall, if the space over which it runs is a space over which any person is liable to pass, whether in the course of hi s employment or otherwise, be allowed to run on its outward or inward traverse within a distance of1[forty-five centimetres] from any fixed structure which is not part of the machine: Provided that the Chief Inspector may permit the continued use of a machine installed before the commencement of this Act which does not comply with the requirements of this section on such conditions for ensuring safety as he may think fit to impose. ___________________ 1. Substituted by Act 20 of 1987, section 11, for "eighteen inches" ( w.e.f. 1-12-1987) .

Karnataka Sales Tax Act, 1957 Section 10B

Title: Suo Motu Registration

State: Karnataka

Year: 1957

Section 10B - Suo motu registration 1 [10B. Suo moturegistration Any person who is liable to get himself registered under this Act fails to do so, the prescribed authority may after conducting such survey, inspection or inquiry as may be prescribed, proceed to register such person under the Act and the provisions of section10-A shall apply mutatis mutandis.] ________________________________ 1. Inserted by Act 18 of 1999 w.e.f. 1.4.1999.