Bare Act Search Results

Finance Act, 1997 Complete Act

State: Central

Year: 1997

.....actually paid and the subsequent previous year or years during which the licence, for which the fee is paid, shall be in force; (ii) 'appropriate fraction' means the fraction the numerator of which is one and the denominator of which is the total number of the relevant previous years; (iii) 'payment has actually been made' means the actual payment of expenditure irrespective of the previous year in which the liability for the expenditure was incurred according to the method of accounting regularly employed by the assessee. (2) Where the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) are less than the expenditure incurred remaining unallowed, a deduction equal to such expenditure remaining unallowed, as reduced by the proceeds of the transfer, shall be allowed in respect of the previous year in which the licence is transferred. (3) Where the whole or any part of the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) exceed the amount of the expenditure incurred remaining unallowed, so much of the excess as does not exceed the difference between the expenditure incurred to obtain the.....

Finance Act 1997 Chapter VI

Title: Service Tax

State: Central

Year: 1997

.....documents, goods or articles; (13) "custom house agent" means a person licensed, temporarily or otherwise, under the regulations made under sub-section (2) of section 146 of the Customs Act, 1962 (52 of 1962); (14) "general insurance business" has the meaning assigned to it in clause (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972); (15) "goods" has the meaning assigned to it in clause (7) of section 2 of the Sale of Goods Act, 1930 (3 of 1930); (16) "goods carriage" has the meaning assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (17) "goods transport operator" means any commercial concern engaged in the transportation of goods but does not include a courier agency; (18) "insurer" means any person carrying on the general insurance business in India; (19) "mandap" means any immovable property as defined in section 3 of the Transfer of Property Act, 1882 (4 of 1882), and includes any furniture, fixtures, light fittings and floor coverings therein let out for consideration for organising any official, social or business function; (20) "mandap keeper" means a person who allows.....

Finance Act 1997 Section 88

Title: Amendment of Act 32 of 1994

State: Central

Year: 1997

.....documents, goods or articles; (13) "custom house agent" means a person licensed, temporarily or otherwise, under the regulations made under sub-section (2) of section 146 of the Customs Act, 1962 (52 of 1962); (14) "general insurance business" has the meaning assigned to it in clause (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972); (15) "goods" has the meaning assigned to it in clause (7) of section 2 of the Sale of Goods Act, 1930 (3 of 1930); (16) "goods carriage" has the meaning assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (17) "goods transport operator" means any commercial concern engaged in the transportation of goods but does not include a courier agency; (18) "insurer" means any person carrying on the general insurance business in India; (19) "mandap" means any immovable property as defined in section 3 of the Transfer of Property Act, 1882 (4 of 1882), and includes any furniture, fixtures, light fittings and floor coverings therein let out for consideration for organising any official, social or business function; (20) "mandap keeper" means a person who allows.....

The Punjab Technical University Act, 1997 Complete Act

State: Punjab

Year: 1997

.....the assent of the Governor of Punjab on the 11th January, 1997, and is hereby published for general information:- The Punjab Technical University Act, 1996 (Punjab Act No.-1 of 1997) AN ACT To provide for the establishment and incorporation of a University for the advancement of Technical Education and development thereof in the state of Punjab and for matters connected therewith. Be it enacted by the Legislature of the State of Punjab in the Forty-seventh year of the Republic of India as follows:- 1. (1) This Act may be called the Punjab Technical University Act, 1996 (2) It shall come into force at once. Short title and commencement 2. In this Act and in all regulations made hereunder, unless the context otherwise requires:- (a) "college" means a college or an institution maintained by or admitted to the privileges of the University under this Act; (b) "member" means a member of the Board of Governors established under this Act and includes its Chairman; (c) "Principal" means the Head of a College( by whatever name he may be called) and includes when there is no Principal the person for the time being duly appointed, to act as Principal, and in the absence.....

Finance Act 1997 Chapter III

Title: Direct Taxes

State: Central

Year: 1997

.....of a recognised stock exchange" means the membership of a stock exchange in India which is recognised under the provisions of the Securities Contract (Regulation) Act, 1956 (42 of 1956); (xii) any transfer of a capital asset, being land of sick industrial company, made under a scheme prepared and sanctioned under section 18 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986), where such sick industrial company is being managed by its workers' co-operative : Provided that such transfer is made during the period commencing from the previous year in which the said company has become a sick industrial company under sub-section (1) of section 17 of that Act and ending with the previous year during which the entire net worth of such company becomes equal to or exceeds the accumulated losses. Explanation. - For the purposes of this clause, "net worth" shall have the meaning assigned to it in clause (ga) of sub-section (1) of section 3 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986).'. Section 17 - Amendment Of Section 47A Section 47A of the Income-tax Act shall be renumbered as sub-section (1) thereof and after sub-section.....

Hindu Religious Institutions and Charitable Endowments Act, 1997 Chapter I

Title: Preliminary

State: Karnataka

Year: 1997

.....and religious education and teaching of philosophy; (e) observance of religious festivals; and (f) any other public religious purpose; (25) 'Rules' means the rules made under this Act; (26) 'Specific Endowment' means any property or money endowed for the performance of any specific service or charity in a Hindu religious institution or charitable institution or for the performance of any other charity. Explanation: Where a specific endowment attached to a charitable institution or a Hindu religious institution is situated partly within the State and partly outside the State, control shall be exercised in accordance with the provisions of this Act over the whole of the specific endowment provided the Charitable Institution or the Hindu religious institution is situated within the State; (27) 'Temple' means a place by whatever designation known, used as a place of public religious worship having separate existence and dedicated to or for the benefit of or used as of right by the Hindu community or any section thereof as a place of public religious worship and includes a Mandira, Samadhi, Brindavana, Gaddige, shrine, Sub-shrine, Utsava Mantapa, tank or other necessary.....

Hindu Religious Institutions and Charitable Endowments Act, 1997 Section 2

Title: Definitions

State: Karnataka

Year: 1997

.....and religious education and teaching of philosophy; (e) observance of religious festivals; and (f) any other public religious purpose; (25) 'Rules' means the rules made under this Act; (26) 'Specific Endowment' means any property or money endowed for the performance of any specific service or charity in a Hindu religious institution or charitable institution or for the performance of any other charity. Explanation: Where a specific endowment attached to a charitable institution or a Hindu religious institution is situated partly within the State and partly outside the State, control shall be exercised in accordance with the provisions of this Act over the whole of the specific endowment provided the Charitable Institution or the Hindu religious institution is situated within the State; (27) 'Temple' means a place by whatever designation known, used as a place of public religious worship having separate existence and dedicated to or for the benefit of or used as of right by the Hindu community or any section thereof as a place of public religious worship and includes a Mandira, Samadhi, Brindavana, Gaddige, shrine, Sub-shrine, Utsava Mantapa, tank or other necessary.....

West Bengal Premises Tenancy Act, 1997 Complete Act

State: West Bengal

Year: 1997

.....where the lease with due consent of the tenant has been registered under the Registration Act, 1908 (16 of 1908), after the commencement of this Act, and the fact of such consent has been recorded in the instrument so registered;] (d) any premises rented to a foreign mission or international agency; (e) any premises let out for residential purpose, not being a premises within the purview of clause (c) which carries more than (i) 22. Subs. by sec. 3(2)(a) Ibid, w.r.e.f. 10.7.2001, for "two thousand rupees". [six thousand and five hundred rupees] as monthly rent in the areas included within the limits of the Calcutta Municipal Corporation or the Howrah Municipal Corporation, or (ii) 33. Subs. by sec. 3(2)(b), ibid, w.r.e.f. 10.7.2001, for "One thousand rupees". [three thousand rupees] as monthly rent in other areas to which this Act extends; (f) any premises let out for non-residential purpose, which carries more than (i) 44. Subs. by sec. 3(3)(a), ibid, w.r.e.f. 10.7.2001, for "three thousand rupees". [ten thousand rupees] as monthly rent in the areas included within the limits of the Calcutta Municipal Corporation or the Howrah Municipal Corporation, or (ii) 55. Subs. by.....

Telecom Regulatory Authority of India Act, 1997 Complete Act

State: Central

Year: 1997

.....the Monopolies and Restrictive Trade Practices Commission established under sub-section (1) of Section 5 of the Monopolies and Restrictive Trade Practices Act, 1969 -(54 of 1969); (b) the complaint of an individual consumer maintainable before a Consumer Disputes Redressal Forum or a Consumer Disputes Redressal Commission or the National Consumer Redressal Commission established under Section 9 of the Consumer Protection Act, 1986 -(68 of 1986); (c) dispute between telegraph authority and any other person referred to in sub-section (1) of section 7 -B of the Indian telegraph Act, 1885 -(13 of 1885). SECTION 15: FILING OF APPLICATION TO AUTHORITY AND PROCEDURE FOR PASSING ORDER BY IT (1) An aggrieved person may make an application in respect of matters referred to in sub-section (2) of section 14-within such period as may be prescribed. Explanation.-For the purposes of this sub-section, the expression "aggrieved person" means- (i) any service provider who has a dispute in respect of matters referred to in clauses (i) and (ii) of sub -section (2) of section 14;- (ii) where any loss or damages is caused to a group of consumers, any member representing such group of consumers. (2).....

The Tripura Professions, Trades, Callings & Employments Taxation Act, 1997 Complete Act

State: Tripura

Year: 1997

.....PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS TAXATION ACT, 1997 THE TRIPURA PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS TAXATION ACT, 1997 An Act to provide for the levy and collection of tax on professions, trades, callings and employments for raising additional resources for the benefit of the State and for matters connected therewith or incidental thereto . Whereas it is expedient to provide for the levy and collection of tax on professions, trades, callings and employments for raising additional resources for the benefit of the State and for matters connected therewith or incidental thereto ; Lt is hereby enacted in the Forty-eight year of the Republic of India, by the Legislature of Tripura , as follows : 1. Short title, extent and commencement - (1)This Act may be called the Tripura professions, Trades, Callings and Employments Taxation Act, 1997 (2)It extends to the whole of Tripura. (3) It shall come into force on such date as may be appointed by the State Government by notification in the official Gazette. 2. In this Act, unless the context otherwise requires - (a) "Commissioner" means the Commissioner of Profession Tax appointed under Section 12 ;.....