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Motor Transport Workers Act, 1961 Section 17

Title: Split Duty

State: Central

Year: 1961

Subject to the other provisions contained in this Act, the hours of work of a motor transport worker shall not be split into more than two spells on any day.

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Bombay Entertainments Duty Act, 1923, (Maharashtra) Section 3

Title: Duty on Payments for Admission to Entertainment

State: Maharashtra

Year: 1923

..... 500 1 and 2 above (2) Machine operated by two persons simultaneously 1,000 35[(1AA) In computing the duty and the surcharge under this Act, a fraction of a rupee less than 5 paise, or which is not a multiple of 5 paise, shall be rounded off to 5 paise, or to next higher multiple of 5 paise, as the case may be.] (2) Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any society, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, or for any privilege, right, facility or thing combined with the right of admission to any entertainment or involving such right of admission without further payment or at a reduced charge, 36[the entertainment duty shall be levied and paid on 50 per cent; of such lump sum at the rates specified in clause (b) of sub-section (1).] 37[(3)(a) In lieu of the tax payable under clause (c) of sub-section (1) in the case of 38[***] video exhibition 39[but excluding exhibition by means of any type of antenna or cable television] held in the places of entertainment specified in column (2).....

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Bombay Electricity Duty Act, 1958, (Maharashtra) Preamble

Title: the Bombay Electricity Duty Act, 1958

State: Maharashtra

Year: 1958

.....and low tension industrial consumers. Concessional rates were enjoyed by electro-chemical and electro-metallurgical industrial co-operative factories, production centres and other small scale industries. The concessional rates available to small scale industries and industrial co-operative factories and production centres run by certain institutions were proposed to be withdrawn, on the ground that there was a subsidy available under the Plan Scheme for small scale industries. It was proposed to reverse the concessional rates for electrochemical and electro-metallurgical industries so as to relate them directly to the proportion which the cost of energy constitutes to the total cost of manufacture. With a view to encouraging industrialisation in the industrially backward areas, it was proposed to grant total or partial exemption duty for new undertakings for a period of five years in certain areas. As regards agricultural use, the present rate was proposed to be kept unchanged. It was also proposed to remove certain deficiencies. The Act is designed to achieve the above objects- [Mah. Act No. 26 of 1962]. The Bombay Electricity Duty Act, 1958 was amended by the.....

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Estate Duty Act, 1953 [Repealed] Complete Act

Title: Estate Duty Act, 1953 [Repealed]

State: Central

Year: 1953

.....Duty of company and officers of company to give information to Controller on death of transferor Section19 - Collection and incidence of duty under section 17 Section20 - Power to make rule respecting controlled companies generally Section21 - Foreign property Section22 - Property held by the deceased as trustee Section23 - Interest failing before becoming an interest in possession Section24 - Property reverting to disponer Section25 - Income of settled property acquired on death of spouse Section26 - Property passing by reason of a bona fide purchase for full or partial consideration in money Section27 - Dispositions in favour of relatives Section28 - Effect of new or increased rates of duty on certain prior sales and mortgages Section29 - Settled property in respect of which since the date of the settlement estate duty has been paid on the death of the deceaseds spouse Section30 - Agreement for avoidance or relief of double taxation with respect to estate duty Section31 - Allowance for quick succession to property Section32 - Exemption of interest of a Hindu widow devolving upon reversioners in certain cases Section33 - Exemptions Section34 - Aggregation .....

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Bombay Electricity Duty Act, 1958, (Maharashtra) Section 3

Title: Duty on Units of Energy Consumed

State: Maharashtra

Year: 1958

.....creek)] in respect of any new industrial undertaking during a period of five years from the date of which such undertaking 9[has begun to manufacture or produce articles for the first time before the commencement of the Maharashtra Tax Laws (Levy and Amendment) Act, 1988;] : 10[Provided that, a new industrial undertaking which begins to manufacture or produce articles for the first time on any date after the commencement of the Bombay Electricity Duty (Amendment) Act, 1986 (hereinafter referred to in this sub-clause as "the said date"), shall make an application in the prescribed manner and form within two years from the said date; and thereupon the provisions of this sub-clause shall apply to such undertaking from the said date]: 11[12[Provided further that,] the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, exclude, - (a) any areas aforesaid or any part thereof (regard being had to the price of energy prevailing therein and to the state of industrial development thereof), or (b) any new industrial undertaking, 13[or class of new industrial undertaking, subject to such conditions and restrictions,] as may.....

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Bombay Electricity Duty Act, 1958, (Maharashtra) Section 4

Title: Payment of Electricity Duty

State: Maharashtra

Year: 1958

.....Act and Rules, (b) Maharashtra Cinema (Regulation) Rules. 1966, (c) The Bombay Electricity (Special Powers) Act, 1946, (d) Indian Electricity Rules, Rule 45, certificates to be issued under the said rule. (e) The Bombay Lifts Act. 1939 and Rules, (f) The Electricity (Supply) Act, 1948. (g) The Electricity Duty Act, 1958 and Rules, (h) The Maharashtra Tax on Sale of Electricity Act, 1963. (i) The Maharashtra Rope-way Act, 1955 and Rules. (B) In addition to administrative work, he is the authority under the Act to issue certificates and permits for the successful candidates passed in the Electrical Supervisors and Wireman's Examinations and he has to exercise his powers for renewal of licenses applications. Chief Engineer (Electrical) is the Head of the Licensing Board for above examination. Duties of Chief Engineer are as follows :- (1) Inspection of electrial installations at consumer's premises. A fee is charged for such work. In all. there were 9, 14, 229 installations were inspection in 1984-85 period- (Report of Industries Energy and Labour Department, Government of Maharashtra). (2) Renewal and issuing of certificates, permits or licences. (3).....

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Comptroller and Auditor-generals (Duties, Powers and Conditions of Service), Act, 1971 Chapter III

Title: Duties and Powers of the Comptroller and Auditor-general

State: Central

Year: 1971

..... (b) to audit all transactions of the Union and of the States relating to Contingency Funds and Public Accounts, (c) to audit all trading, manufacturing, profit and loss accounts and balance sheet and other subsidiary accounts kept in any department of the Union or of a State; and in each case to report on the expenditure, transactions or accounts so audited by him. Section 14 - Audit of receipts and expenditure of bodies or authorities substantially financed from Union or State Revenues 1"[(1)] Where any body or authority is substantially financed by grants or loans from the Consolidated Fund of India or of any State or or any Union territory having a Legislative Assembly, the Comptroller and Auditor-General shall, subject to the provisions of any law for the time being in force applicable to the body or authority, as the case may be, audit all receipts and expenditure of that body or authority and to report on the receipts and expenditure audited by him. Explanation.- Where the grant or loan to a body or authority from the Consolidated Fund of India or of any State or of any Union territory having a Legislative Assembly in a financial year is not less than2[rupees.....

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Estate Duty Act, 1953 [Repealed] Section 19

Title: Collection and Incidence of Duty Under Section 17

State: Central

Year: 1953

.....(a) of that sub-section a reference to any duty payable in respect of assets of the company passing on a death by virtue of section 16 of this Act, and section 129 of the Indian Companies Act, 1913, shall have effect accordingly. (5) The duty payable on the death of the deceased by virtue of section 17 shall be a first charge by way of floating security on the assets which the company had at the death or has at any time thereafter, and any part of the duty for which by virtue of clause (c) of sub-section (1) any person is accountable in respect of any distributed assets shall be a first charge also on those assets: Provided that nothing in this sub-section shall operate to make any property chargeable as against a bona fide purchaser thereof for valuable consideration without notice. (6) Where any duty has been.- (a) paid by a person accountable therefor by virtue only of clause (c) of sub.- section (1) ; or (b) raised by virtue of sub-section, (5) out of any distributed assets charged therewith; that person or, as the case may be, the person who was entitled to those assets subject to the charge, may (without prejudice to any right of contribution or indemnity.....

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Medicinal and Toilet Preparations Excise Duties Act, 1955 Amending Act I

Title: Medicinal and Toilet Preparation Excise Duties Amendment Act, 1961

State: Central

Year: 1955

.....(b) where such price is not ascertainable, the price at which an article of the like kind and quality is sold or is capable of being sold by the manufacturer or his agent, at the time of the removal of the article chargeable with duty from the place where the duty is leviable thereon in accordance with the provisions of section 3, or if such article is not sold or is not capable of being sold at such place, at any other place nearest thereto: Provided that in determining the price of any article under this Explanation, no abatement or deduction shall be allowed except in respect of trade discount and the amount of duty payable at the time of the removal of such article from the place where the duty is so leviable. Explanation III.--"London proof spirit" means that mixture of ethyl alcohol and distilled water which at the temperature of 51 degrees Fahrenheit weighs exactly 12/13th parts of an equal measure of distilled water at the same temperature. Explanation IV.--Where in respect of any dutiable goods the unit of assessment for the purpose of any duty under this Act is a litre of the strength of London proof spirit, the duty shall be increased or reduced in such.....

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Additional Duties of Excise (Textiles and Textile Articles) Act,1978 Section 3

Title: Levy and Collection of Additional Duties of Excise on Certain Textile Articles

State: Central

Year: 1978

.....the said Act, or the additional duty under Section 3 of the Customs Tariff Act, 1975, already paid on the raw material used in the production or manufacture of such goods), are assessed to duty, there shall be levied and collected a duty of excise equal to fifteen per cent of the total amount so chargeable on such goods.] (2) The duties of excise referred to in sub-section (1) in respect of the goods specified in the Schedule shall be in addition to the duties of excise chargeable on such goods under the Central Excises and Salt Act, 1944, or any other law for the time being in force and shall be levied for the purposes of the Union and the proceeds thereof shall not be distributed among the States. (3) The provisions of the Central Excises and Salt Act, 1944, and the rules made thereunder, including those relating to refunds and exemptions from duties, shall, so far as may be, apply in relation to the levy and collection of the duties of excise leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules. _________________________ 1. Sub-section (1) substituted.....

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