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Karnataka Municipalities Act, 1964 Chapter VII

Title: Recovery of Municipal Claims

State: Karnataka

Year: 1964

..... 2. Omitted by Act 21 of 1979 w.e.f. 31.3.1979. Section 143 - Distress (1) If the person on whom a notice of demand has been served under sub-section (3) of section 142, does not within thirty days from the service of such notice of demand, either, -- (a) pay the sum demanded in the notice, or (b) show cause to the satisfaction of the municipal council, or of such officer as the municipal council by rule may appoint in this behalf, or of the Municipal Commissioner or Chief Officer, if any, why he should not pay the same, or (c) prefer an appeal in accordance with the provisions of section 150 against the demand, he shall be deemed to be in default, and thereupon such sum not exceeding twenty per cent of the amount of the tax as may be determined by the Municipal Commissioner or the Chief Officer, may be recovered from him by way of penalty, in addition to the amount of tax as an arrear of tax; and the tax and penalty with all costs of the recovery may be levied under a warrant caused to be issued by the municipal council in the form set forth in Schedule XI or to the like effect, by distress and sale of the movable property or attachment and sale of the immovable.....

Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 Section 3

Title: Continuation and Validation of Certain Proceedings

State: Central

Year: 1964

.....be necessary for the Taxing Authority to serve upon th assessee a fresh notice of demand; (ii) the Taxing Authority shall give intimation of the fact of such reduction to the assessee, and where a certificate has been issued to the Tax Recovery Officer for the recovery of such amount, also to that officer; (iii) any proceedings initiated on the basis of the notice or notices of demand served upon the assessee before the disposal of such appeal or proceeding may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal; (c) no proceedings in relation to such Government dues (including the imposition of penalty or charging of interest) shall be invalid by reason only that no fresh notice of demand was served upon the assessee after the disposal of such appeal or proceeding or that such Government dues have been enhanced or reduced in such appeal or proceeding : Provided that if as a result of any final order such Government dues (other than annuity deposit) have been reduced and the penalty imposed on the assessee for default in payment thereof exceeds the amount so reduced the excess shall not be.....

Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 Preamble 1

Title: Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964

State: Central

Year: 1964

THE TAXATION LAWS (CONTINUATION AND VALIDATION OF RECOVERY PROCEEDINGS) ACT, 1964 [Act, No. 11 Of 1964] [12th May, 1964] PREAMBLE An Act to provide for the continuation and validation of proceedings in relation to Government dues and for matters connected therewith. BE it enacted by Parliament in the Fifteenth Year of the Republic of India as follows:

Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 Complete Act

Title: Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964

State: Central

Year: 1964

Preamble1 - TAXATION LAWS (CONTINUATION AND VALIDATION OF RECOVERY PROCEEDINGS) ACT, 1964 Section1 - Short title Section2 - Definitions Section3 - Continuation and validation of certain proceedings Section4 - Power to amend the Schedule Section5 - Act to have retrospective effect Section6 - Power to remove difficulties Section7 - Power to make rules ScheduleI - THE SCHEDULE

Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 Complete Act

State: Central

Year: 1964

.....any tax, duty, penalty, fine, interest, annuity deposit or any other sum payable to the Government by an assessee under that Act; (c) "scheduled Act" means an Act specified in the Schedule; (d) "Taxing Authority", in relation to any scheduled Act, means an officer (by whatever name called) empowered to serve upon an assessee a notice of demand in respect of any Government dues under that Act; (e) "Tax Recovery Officer", in relation to any scheduled Act, means a Tax Recovery Officer as defined in that Act and where there is no such definition, means an officer (by whatever name called) to whom a certificate for the recovery of arrears of Government dues may be issued under that Act. SECTION 03: CONTINUATION AND VALIDATION OF CERTAIN PROCEEDINGS (1) Where any notice of demand in respect of any Government dues is served upon an assessee by a Taxing Authority under any scheduled Act, and any appeal or other proceeding is filed or taken in respect of such Government dues, then,- (a) where such Government dues arc enhanced in such appeal or proceeding, the Taxing Authority shall serve upon the assessee another notice of demand only in respect of the amount by which such Government.....

Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 Section 1

Title: Short Title

State: Central

Year: 1964

This Act may be called The Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964.

Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 Schedule I

Title: The Schedule

State: Central

Year: 1964

THE SCHEDULE (See section 2(c)) 1.The Indian Income-tax Act, 1922 (11 of 1922). 2.The Excess Profits Tax Act, 1946 (15 of 1940). 3.The Business Profits Tax Act, 1947 (21 of 1947). 4.The Estate Duty Act, 1953 (34 of 1953). 5.The Wealth-tax Act, 1957 (27 of 1957). 6.The Expenditure-tax Act, 1957 (29 of 1957). 7.The Gift-tax Act, 1958 (18 of 1958). 8.The Income-tax Act 1961 (43 of 1961). 9.The Super Profits Tax Act, 1963 (14 of 1963). 1 [10. TheCompanies (Profits) Surtax Act, 1964 (7 of 1964).] ______________________ 1.Added by S.O. 1914.

Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 Section 7

Title: Power to Make Rules

State: Central

Year: 1964

(1) The Central Government may1[by notification in the official Gazette] make rules for carrying out the purposes of this Act. (2) Every rule made under this Act shall be laid as soon as may be after it is made, before each House of Parliament while it is session for a total period of thirty days which may be comprised in one session or2[in two pr more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, that rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however that any such modification or annulment ' shall be without prejudice to the validity of anything previously done under that rule. ____________________________________ 1. Inserted by Delegated Legislation Provisions (Amdt.) Act (4 of 1986), Section 2, Schedule (15-5-86). 2 . Substituted for the words "in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following", by Delegated Legislation Provisions.....

Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 Section 5

Title: Act to Have Retrospective Effect

State: Central

Year: 1964

The provisions of this Act shall apply and shall be deemed always to have applied, in relation to every notice of demand served upon an assessee by any Taxing Authority under any scheduled Act whether such notice was or is served before or after the commencement of this Act.

Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 Section 6

Title: Power to Remove Difficulties

State: Central

Year: 1964

If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order published in the Official Gazette, make such provisions not inconsistent with the purpose of this Act, as appear to it to be necessary or expedient for removing the difficulty.