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Central Excise Tariff (Amendment) Act, 2004 Chapter LXXXV

Title: Electrical Machinery and Equipment and Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles

State: Central

Year: 2004

.....circuits may also include discrete components; (c) micro-assemblies of the moulded module, micromodule or similar types, consisting of discrete, active or both active and passive, components which are combined and interconnected. For the classification of the articles defined in this Note, headings 8541 and 8542 shall take precedence over any other heading in this Schedule which might cover them by reference to, in particular, their function. 6. Records, tapes and other media of heading 8523 or 8524 remain classified in those headings, when they are presented with the apparatus for which they are intended. This Note does not apply to such media when they are presented with articles other than the apparatus for which they are intended. 7. For the purposes of heading 8548, "spent primary cells, spent primary batteries and spent electric accumulators" are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged. 8. For the purposes of heading 8524 "recording" of sound or other phenomena shall amount to manufacture. SUB-HEADING NOTES 1. Sub-headings 8519 92 and 8527 12 cover only cassette-players.....

Central Excise Tariff (Amendment) Act, 2004 Section XVI

Title: Machinery and Mechanical Appliances; Electrical Equipment; Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers; and Parts and Accessories of Such Articles

State: Central

Year: 2004

..... 5. For the purposes of these Notes, the expression "machine" means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85. 6. In respect of goods covered by this Section, conversion of an article which is incomplete or unfinished but having the essential character of the complete or finished article (including 'blank', that is an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into a finished article or a part), into complete or finished article shall amount to 'manufacture'.

Tax on Lotteries Act, 2004 Section 19

Title: Accounts and Records to Be Maintained by Promoters and Sellers

State: Karnataka

Year: 2004

(1) Every promoter or other person registered or liable to be registered under this Act, shall keep and maintain true and correct accounts and such other records as may be prescribed, relating to his business, showing such particulars as may be prescribed. (2) All such accounts and records shall be retained by the promoter or other person in his safe custody until the expiry of three years after the end of the year to which they relate or until the assessment reaches finality, whichever is later. (3) Where such promoter is party to an appeal or revision under this Act, he shall retain, until appeal or revision and any appeal therefrom is finally disposed of, every record and accounting document that pertains to the subject matter of the appeal or revision.

Tax on Lotteries Act, 2004 Section 32

Title: Validity of Assessments Not to Be Questioned in Prosecution

State: Karnataka

Year: 2004

The validity of the assessment of any tax or of the levy of any fee or other amount, made under this Act, or the liability of any person to pay any tax, fee or other amount so assessed or levied shall not be questioned in any Criminal Court in any prosecution or other proceeding, whether under this Act or otherwise.

Tax on Lotteries Act, 2004 Section 24

Title: Penalties Relating to the Keeping of Records

State: Karnataka

Year: 2004

(1) Any promoter or other person who fails to keep and maintain proper records, in accordance with Sections 19 shall be liable to a penalty of five thousand rupees and, in addition, one thousand rupees per day for so long as the failure continues after being given an opportunity to show cause against such imposition of penalty. (2) Any promoter or other person who fails to retain records and accounts in accordance with Section 19, after being given the opportunity of showing cause in writing against the imposition of a penalty, shall be liable to a penalty of ten thousand rupees. (3) The power to levy the penalties under this Section shall be vested in the Assistant Commissioner.

Tax on Lotteries Act, 2004 Section 25

Title: Penalties Relating to Production of Records and Furnishing of Information

State: Karnataka

Year: 2004

(1) Any promoter or person who on demand by the authorized officer fails to produce any records or furnish any information in accordance with the requirements of this Act, after being given the opportunity of showing cause in writing against the imposition of a penalty, shall be liable to a penalty of five thousand rupees and, in addition, one thousand rupees per day for so as long as the failure continues. (2) The power to levy the penalties under this Section shall be vested in the Assistant Commissioner.

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).....

Tax on Lotteries Act, 2004 Chapter VIII

Title: Penalties, Offences and Power to Make Rules

State: Karnataka

Year: 2004

.....along with the rule under section 38, and all rules, shall, subject to any modification made under Section 38, have effect as if made in this Act. Section 38 - Laying of rules and notifications before the State Legislature Every rule made under this Act and every notification issued under Section 39 shall be laid as soon as may be after it is published before each House of the State Legislature while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if before the expiry of the session in which it is so laid or the sessions immediately following, both Houses agree in making any modification in the rule or notification or both Houses agree that the rule or notification should not be made, the rule or notification 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 or notification. Section 39 - Power to remove difficulties If any difficulty arises in giving effect to the provisions of this Act, the.....

Unlawful Activities (Prevention) Amendment Act, 2004 Section 7

Title: Substitution of New Chapters and Schedule for Chapter Iv

State: Central

Year: 2004

.....etc Whoever conspires or attempts to commit, or advocates, abets, advises or incites or knowingly facilitates the commission of, a terrorist act or any act preparatory to the commission of a terrorist act, shall be punishable with imprisonment for a term which shall not be less than five years but which may extend to imprisonment for life, and shall also be liable to fine. 19. Punishment for Harbouring, etc Whoever voluntarily harbours or conceals, or attempts to harbour or conceal any person knowing that such person is a terrorist shall be punishable with imprisonment for a term which shall not be less than three years but which may extend to imprisonment for life, and shall also be liable to fine: Provided that this section shall not apply to any case in which the harbour or concealment is by the spouse of the offender. 20. Punishment for Being Member of Terrorist Gang or Organisation. Any person who is a member of a terrorist gang or a terrorist organisation, which is involved in terrorist act, shall be punishable with imprisonment for a term which may extend to imprisonment for life, and shall also be liable to fine. 21. Punishment for Holding Proceeds of.....

The Mizoram State Commission for Women Act, 2004 Complete Act

State: Mizoram

Year: 2004

.....either of the State Government or of the Commission, in respect of anything which is in good faith done or intended to be done in pursuance of this Act or any rules or orders made thereunder. CHAPTER-IV FINANCE, ACCOUNTS AND AUDIT 16. Grants by State Government (1) The State Government shall, after due appropriation made by the State Legislature by law in this behalf, pay to the Commission by way of grants from the Consolidated Fund of the State, such sums of money as the State Government may think fit for being utilised for the purposes of this Act; (2) The Commission may spend such sums as it thinks fit for performing the function under this Act, and such sums of money shall be treated as expenditure payable out of the grants referred to in sub section (1). 17. Accounts and Audit. (1) The Commission shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the State Government in consultation with the Accountant Genera! of the State of Mizoram. (2) The annual accounts of the Commission shall be audited by the Accountant General of the State at such intervals as may be.....