Bare Act Search Results

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

.....for carrying out the purposes of the Act; (11) "company" and "director" shall have the meanings respectively assigned to them in the Companies Act. 1956; (Central Act 1 of 1958) (12) "contractee" means any person for whom or for whose benefit a works contract is executed; (13) "contractor" means any person who executes a works contract and includes a sub-contractor; (14) "to cultivate personally" with all its grammatical variations and cognate expressions means to carry on any agricultural operation on one's own account,- (i) by one's own labour, or (ii) by the labour of one's family, or (iii) by servants on wages payable in cash or kind (but not in crop share), or by hired labour under one's personal supervision or the personal supervision of any member of one's family. Explanation I.- A widow or a minor, or a person who is subject to any physical or mental disability or is a serving member of the armed forces of the Union, shall be deemed to cultivate land personally if it is cultivated by her or his servants or by hired labour. Explanation II.- In the case of a Hindu Undivided Family, land shall be deemed to be cultivated personally, if it is cultivated by.....

The Mizoram Value Added Tax Act, 2005 Complete Act

State: Mizoram

Year: 2005

.....material or for the execution of works contract; (18) "Joint Commissioner" means any persons appointed to be a Joint Commissioner under this Act; (19) "manufacture" with its grammatical variations and cognate expressions means producing, making, extracting, altering, ornamenting, finishing, assembling or otherwise processing, treating or adapting any goods and includes printing, but does not include any such process or mode of manufacture; (20) "output tax" in relation to any period means the tax payable by a dealer under this Act in respect of any sale or purchase of goods by that dealer during that period in the course of his business; (21) "person" includes - (a) an individual; (b) a joint family; (c) a company; (d) a firm; (e) an association of persons or a body of individual; whether incorporated or not; (f) the Central Government or the Government of Mizoram or the Government of any other State or Union Territory in India; (g) a local authority; (22) "place of business" means any place where a dealer carries on the business and includes- (a) any warehouse, go-down, or other place where a dealer stores or processes his goods; (b) any place.....

The Rajasthan Value Added Tax Act, 2003 Complete Act

State: Rajasthan

Year: 2003

.....or horticultural produce, grown by himself or grown on any land in which he has an interest as owner or tenant as defined in the Rajasthan Tenancy Act, 1955 (Act No. 3 of 1955), shall not be deemed to be a dealer in respect of such sales within the meaning of this clause; (12)"Deputy Commissioner (Administration)", "Assistant Commissioner", "Commercial Taxes Officer", "Assistant Commercial Taxes Officer" or "Junior Commercial Taxes Officer" means the person holding office with that designation under the State Government; (13) "exempted goods" means any goods exempted from tax in accordance with the provisions of this Act; (14)"firm", "partner" and "partnership" shall have the meanings respectively assigned to them in the Indian Partnership Act, 1932 (Central Act No. 9 of 1932); (15) "goods" means all kinds of movable property, whether tangible or intangible, other than newspapers, money, actionable claims, stocks, shares and securities, and includes materials, articles and commodities used in any form in the execution of works contract, livestock and all other things attached to or forming part of the land which is agreed to be severed before sale or under the contract.....

The Tripura Sales Tax, 1976 Complete Act

State: Tripura

Year: 1976

.....specified in column 3 of the Schedule : Provided that in respect of any such transfer only so much value of the goods involved in the works-contract which has actually been paid to the dealer during the period, shall be taken into account for determining the turnover for that period. Explanation: -For the purpose of this section "property in goods" shall mean the aggregate of the goods for which amounts have been received or receivable by a dealer during such period as valuable consideration, whether or not such amount has been separately shown in the works contract. The amount is received or receivable shall include the value of such goods purchased, manufactured, processed, or procured otherwise by the dealer, and the cost of freight or delivery as may be incurred by such dealer for carrying such goods to the place where these are used in execution of such works contract, but shall not include such portion of the aforesaid amounts as may be prescribed." 3B-- Collection of excess tax and forfeiture of such excess tax---- (1) No person shall collect any sum by way of tax in respect of sale of any goods on which no tax is payable under the Act. (2) No dealer shall.....

The Tripura Value Added Tax Act, 2004 Complete Act

State: Tripura

Year: 2004

.....73 87. Power to Make Rule 73 Chapter "XIV (TRANSITION, REPEAL AND SAVINGS) 88. Transition 74 89. Repeal and Savings 77 THE TRIPURA VALUE ADDED TAX ACT, 2004 An Act to provide for the levy and collection of Value Added Tax at different points of sale in the State of Tripura. Be it enacted by the Tripura Legislative Assembly in the fifty fifth year of the republic of India as follows:- Chapter- I PRELIMINARY 1. Short Title, Extent and Commencement - (1) This Act may be called the Tripura Value Added Tax Act, 2004. (2) It extends to the whole of the State of Tripura. (3) It shall come into force on such date as the State Government may, by notification in Official Gazette, appoint. 2. Definitions - In this Act, unless the context otherwise specifies, (1) ˜Act' means the Tripura Value Added Tax Act, 2004. (2) "Assessee" means any person by whom tax or any other sum of money is payable under this Act and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of tax payable by him; (3) 'Assessing Authority' means an officer of the Finance (Excise & Taxation) Department, authorised to make any assessment under the Act. (4).....