Bare Act Search Results

Punjab Vat Act, 2005 Complete Act

State: Punjab

Year: 2005

.....electronic medium; (b) "appointed day" means the date on which this Act comes into force; (c) "business" includes - (i) any trade, commerce, manufacture, adventure or concern whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues there from; and (ii) any transaction in connection with or ancillary or incidental to such trade, commerce, manufacture, adventure or concern; (d) "capital goods" means any plant, machinery or equipment including equipment for pollution control, quality control, laboratory and cold storage, used in manufacturing, processing and packing of taxable goods for sale; (e) "carrier of goods" includes a person or a transport company or a booking agency, who transports, receives or delivers goods; (f) "casual trader" means a person other than a taxable person or registered person, who whether as principal, agent or in any other capacity, undertakes occasional transactions in the nature of business involving purchase, sale, supply or distribution of goods or conducting any exhibition-cum-sale in the State, whether for cash, deferred payment, commission,.....

Finance (No. 2) Act, 2004 Chapter 3

Title: Direct Taxes

State: Central

Year: 2004

.....that no deduction under this sub-section shall be allowed to an industrial undertaking in the State of Jammu and Kashmir which is engaged in the manufacture or production of any article or thing specified in Part C of the Thirteenth Schedule.'; (c) in sub-section (8A), in clause (iii), for the figures, letters and words "1st day of April, 2004", the figures, letters and words "1st day of April, 2005" shall be substituted; (d) for sub-section (10), the following shall be substituted, namely.-- "(10) The amount of deduction in the case of an undertaking developing and building housing projects approved before the 31st day of March, 2007 by a local authority shall be hundred per cent. of the profits derived in the previous year relevant to any assessment year from such housing project if,-- (a) such undertaking has commenced or commences development and construction of the housing project on or after the 1st day of October, 1998 and completes such construction,-- (i) in a case where a housing project has been approved by the local authority before the 1st day of April, 2004, on or before the 31st day of March, 2008; (ii) in a case where a housing project has been, or, is.....

Finance (No. 2) Act, 2004 Section 11

Title: Amendment of Section 40

State: Central

Year: 2004

.....in anysubsequent year or, has been deducted in the previous year but paid inany subsequent year after theexpiry of the time prescribed under sub-section(1 of section 200, such sum shall be allowed as a deduction in computing the income of theprevious year in which such tax has been paid. Explanation:--For the purposes of this sub-clause,-- (A) "royalty"shall have the same meaningas in Explanation 2to clause (vi) of sub-section (1) of section 9; (B) "fees for technicalservices" shall have thesame meaning as in Explanation 2to clause (vii) of sub-section (1) of section 9; (ia) any interest, commission or brokerage, fees forprofessional services or fees for technical services payable to a resident, oramounts payable to a contractor or subcontractor,being resident, for carrying out any work (including supply of labour forcarrying out any work), on which tax is deductible at source under ChapterXVII_B and such tax has not beendeducted or, after deduction, has not been paid during the previous year, or inthe subsequent year before theexpiry of the time prescribed under sub-section(1) of section 200; Provided that where in respect of any such sum, tax has been deductedin.....

Delhi Apartment Ownership Act, 1986 Complete Act

State: Central

Year: 1986

.....growth of buildings. Multi-storeyed residential buildings, integrated development of commercial institutional and industrial areas and flatted factories have resulted in a marked increase in the number of multi-storeyed buildings in Delhi containing ft number of apartments, sharing land and other common facilities. In the case of flats constructed by agencies like the Delhi Development Authority, while the super-structure is conveyed to the allottee, the land is conveyed to a registered agency and the allottees jointly which, apart from separating the ownership of land and super-structures, interposes the registered agency in future transfers of properties. In the case of co-operative societies, difficulties are experienced in obtaining loans in the absence of a mortgageable title in an apartment constructed on indivisible land, the title to which rests in the society. The exist- ing arrangements also involve the intervention of the Government and agencies like the Delhi Development Authority in the litigation or dispute regarding management of common areas which arise between the lessees and the buyers of the apartments. The legislation therefore proposes to meet the.....

Finance (No.2) Act, 2004 Complete Act

State: Central

Year: 2004

.....no deduction under this sub-section shall be allowed to an industrial undertaking in the State of Jammu and Kashmir which is engaged in the manufacture or production of any article or thing specified in Part C of the Thirteenth Schedule. (c) in sub-section (8A), in clause (iii), for the figures, letters and words "1st day of April, 2004", the figures, letters and words "1st day of April, 2005" shall be substituted; (a) such undertaking has commenced or commences development and construction of the housing project on or after the 1st day of October, 1998 and completes such construction,-- (i) in a case where a housing project has been approved by the local authority before the 1st day of April, 2004, on or before the 31st day of March, 2008; (ii) in a case where a housing project has been, or, is approved by the local authority on or after the 1st day of April, 2004, within four years from the end of the financial year in which the housing project is approved by the local authority. Explanation.--For the purposes of this clause,-- (i) in a case where the approval in respect of the housing project is obtained more than once, such housing project shall be deemed.....

The Chhattisgarh Value Added Sales Tax Act, 2005 Complete Act

State: Chattisgarh

Year: 2005

.....of Revenue constituted under the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959); (d) "Business"' includes,-- (i) any trade, commerce, manufacture or 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 and irrespective of the volume, frequency, continuity or regularity of such trade, commerce, manufacture, adventure or concern, and (ii) any transaction of sale or purchase of goods in connection with or incidental or ancillary to the trade, commerce, manufacture, adventure or concern referred to in clause (i), that is to say-- (a) goods whether or not they are in their original form or in the form of second hand goods, unserviceable goods, obsolete or discarded goods, mere scrap or waste material; and (b) goods which are obtained as waste products or by-products in the course of manufacture or processing of other goods or mining or generation of or distribution of electrical energy or any other form of power; (e).....

Maharashtra Apartment Ownership Act, 1970 Complete Act

State: Maharashtra

Year: 1970

.....to it, may, they will be required to do so if they find that the language used by Parliament is ambiguous or is too general, though in point of fact Parliament intended that it should have a limited application. WHEREAS, it is expedient to provide for the ownership of an individual apartment in a building and to make such apartment heritable and transferable property, and to provide for matters connected with the purposes aforesaid; It is hereby enacted in the Twenty-first year of the Republic of India as follows: SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT (1) This Act may be called the Maharashtra Apartment Ownership Act, 1970. (2) It extends to the whole of the State of Maharashtra. (3) This section shall come into force at once ; and the remaining provisions of this Act shall come into force in such areas, and on such dates2as the State Government may, by notification in the Official Gazette, appoint; and different dates may be appointed for different areas. SECTION 02: APPLICATION OF ACT This Act applies only to property, the sole owner or all the owners of which submit the same to the provisions of this Act by duly executing and registering a declaration as.....

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 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 Sikkim Value Added Tax Act, 2000 Complete Act

State: Sikkim

Year: 2000

.....by any authority empowered by the Government to make any assessment under this Act; (vi) ˜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 or concern is carried on with the motive to make gain or profit and whether or not any profit accures from such trade, commerce, manufacture, adventure or concern irrespective of the volume, frequency, continuity or regularity of such trade, commerce, manufacture, adventure or concern. (b) any transaction of sale or purchase in connection with or ancillary or incidental to such trade, commerce, manufacture, adventure or concern referred to in sub-clause (a); (c) any transaction involving goods, whether original or secondhand, unserviceable, obsolete or discarded goods, mere scrap or waste material; and (d) any transaction involving goods obtained as waste products or by-products in the course of manufacture or processing of other goods or mining or generation or distribution of electrical energy or any other form of power; (vii) "capital goods" means plant, machinery, dyes, tools, and.....