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Indian Penal Code (45 of 1860) Section 60

Title: Sentence May Be (in Certain Cases of Imprisonment) Wholly or Partly Rigorous or Simple

State: Central

Year: 1860

In every ease in which an offender is punishable with imprisonment which may be of either description, it shall be competent to the Court which sentences such offender to direct in the sentence that such imprisonment shall be wholly rigorous, or that such imprisonment shall be wholly simple, or that any part of such imprisonment shall be rigorous and the rest simple.

Add Emoluments Compulsory Deposit Act 1974 Section 7

Title: Deposit to Carry Simple Interest

State: Central

Year: 1974

(1) Every amount credited under section 6, in relation to an employee in a Deposit Account, shall carry simple interest at a rate, which shall be two and a half per cent over and above the bank deposit rate. (2) The interest due on the amount credited in any Deposit Account shall be calculated in such manner as may be specified in the scheme. (3) Interest accruing on amounts credited under section 6 to any Deposit Account shall ensure to the benefit of the employees in relation to whom such amounts have been credited. (4) For the purpose of the deductions under section 80L of the Income-tax Act, 1961, (43 of 1961) interest received on a deposit under this Act shall be deemed to be interest received on a deposit with a banking company to which the Banking Regulation Act, 1949, (10 of 1949) applies.

Compulsory Deposit Scheme (Income Tax Payers) Act, 1974, Section 7

Title: Compulsory Deposit to Carry Simple Interest

State: Central

Year: 1974

(1) Every compulsory deposit made by or recovered from a depositor shall carry simple interest at a rate equal to the bank deposit rate. Explanation.-- In this sub-section, "bank deposit rate" means the highest of the maximum rates at which interest may be paid on different classes of deposits (other than those maintained in savings account or those maintained by charitable or religious institutions) by different classes of scheduled banks in accordance with the directions given or issued to banking companies (sic)enerally by the Reserve Bank of India under the Banking Regulation Act, 1949. (2) The interest shall be calculated in such manner as may be specified in the sch(sic) framed under Section 19. (3) For the purposes of the deduction under Section 80L of the Income-tax Act, interest received on a compulsory deposit shall be deemed to be interest received on a deposit within a banking company to which the Banking Regulation Act, 1949, applies.

Prisons Act, 1894 Section 36

Title: Employment of Criminal Prisoners Sentenced to Simple Imprisonment

State: Central

Year: 1894

Provision shall be made by the Superintendent for the employment (as long as they so desire) of all criminal prisoners sentenced to simple imprisonment; but no prisoner not sentenced to rigorous imprisonment shall be punished for neglect of work excepting by such alteration in the scale of diet as may be established by the rules of the prison in the case of neglect of work by such a prisoner.

Karnataka Prisons Act, 1963 Section 35

Title: Employment of Criminal Prisoners Sentenced to Simple Imprisonment

State: Karnataka

Year: 1963

The Superintendent shall make provision for the employment of all criminal prisoners sentenced to simple imprisonment if and as long as they so desire: Provided that no prisoner not sentenced to rigorous imprisonment shall be punished for neglect of work but such prisoner may be punished in cases of neglect of work by such alterations in the scale of diet as may be prescribed.

The Assam Value Added Tax Act, 2003 Complete Act

State: Assam

Year: 2003

.....assessment, self-assessment, audit assessment and reassessment made under this Act; (7) "business" includes.- (a) any trade, commerce or manufacture; (b) any adventure, concern in the nature of trade, commerce or manufacture; (c) any transaction in connection with, or incidental to or ancillary to trade, commerce, manufacture, adventure or concern; (d) any transfer of property in goods involved in execution of a works contract or transfer of the right to use any goods for any purpose or delivery of goods on hire purchase or by any system of payment by installments; (e) any occasional transaction in the nature of such trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction; Whether or not such trade, commerce, manufacture, adventure, concern or transaction is effected with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure, concern or transaction. 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.....

The Mizoram Value Added Tax Act, 2005 Complete Act

State: Mizoram

Year: 2005

.....means any person appointed to be an Assistant Commissioner of Taxes under this Act; (6) "Business" includes, - (a) any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce, manufacture, whether or not such trade, commerce, manufacture, adventure, concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and (b) any transaction in connection with, or incidental or ancillary to such trade, commerce, manufacture, adventure or concern; (7) "Commissioner" means the Commissioner of Taxes appointed by the Government; (8) "capital goods" means plant, machinery and equipment used in the process of manufacturing excluding civil structures; (9) "casual trader" means a person who whether as principal, agent or in any other capacity, has occasional transactions involving buying, selling, supplying or distributing goods in the State, whether for cash or for deferred payment, or for commission, remuneration, or other valuable consideration; (10) "contractual transfer price", in relation to any period, shall mean the aggregate of the amount.....

The Rajasthan Value Added Tax Act, 2003 Complete Act

State: Rajasthan

Year: 2003

.....means any person at whose instance or for whose benefit a works contract is executed; (6) "business" includes" (i) any trade, commerce or manufacture; or (ii) any adventure or concern in the nature of trade, commerce or manufacture " whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit, and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; or (iii) any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern; or (iv) any transaction in connection with or incidental or ancillary or consequential to the commencement or closure of such business; or (v) any occasional transaction in the nature of such trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction; (7) "capital goods" means plant and machinery including parts and accessories thereof, meant for use in manufacture unless otherwise notified by the State Government from time to time in the Official Gazette; (8) "casual trader" means a person who,.....

The Tripura Sales Tax, 1976 Complete Act

State: Tripura

Year: 1976

.....or context- (a) "Commissioner" means the Commissioner appointed under section 4 ; (b) "dealer" means any person who sells taxable goods manufactured, made or processed by him in Tripura or brought by him into Tripura from any place outside Tripura for the purpose of sale of Tripura Substituted by The Tripura Sales Tax (Third Amendment) Act, 1984, w. e. f. 12.7.1984.[and includes Government and any person making a sale under section 3A ; (c) "Official Gazette" means the Tripura Gazette ; (d) "person" means and includes :- (i) an individual, (ii) a Hindu undivided or a joint family, (iii) a company, (iv) a firm, (v) an association of persons or body of individuals whether incorporated or not, (vi) a Department of any Government, (vii) a local authority, and (viii) every artificial juridical person, not falling within any of the preceding sub-clauses ; (e) "prescribed" means prescribed by rules under this Act ; (f) "registered dealer" means a dealer registered under this Act ; Substituted by The Tripura Sales Tax (Third Amendment) Act, 1984, w. e. f. 12.7.1984. [(g) "Sale" means any transfer of property, in goods for cash or deferred payment or.....

The Tripura Value Added Tax Act, 2004 Complete Act

State: Tripura

Year: 2004

.....(Excise & Taxation) Department, authorised to make any assessment under the Act. (4) 'Business' includes : (a) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce or manufacture, adventure or concern is carried on with a motive to making gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and (b) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern. (5) 'Capital goods' means plant, machinery and equipment used in the process of manufacturing. (6) 'Casual traders' means a person who, whether as principal, agent or in any other capacity, carries on occasional transaction of a business nature involving the buying, selling, supplying or distribution of goods in the State, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration. (7) 'Commissioner' means any person appointed by the State Government to be a Commissioner of Taxes. (8) 'Dealer' means any person who carries on the business of buying,.....