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Start Free TrialGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Chapter VI
Title: Appeals, Revisions and References
State: Central
Year: 1958
.....3 of 1989, sec. 88(i) w.e.f. 1-4-1989. 7. Substituted by Act 53 of 1962, sec. 17 (i)(b)(1), for "Sub-section (1) of section 46 of the Income-tax Act" w.e.f. 1-4-1963. 8 . Inserted by Act 53 of 1962, sec. 17(i) (b)(2) w.e.f. 1-4-1963. 10. Clauses (g) and (h) Inserted by Act 53 of 1962, sec. 17(i) (c) w.e.f. 1-4-1963. 9 . Clause (h) omitted by Act 4 of 1988, sec. 176 (a)(ii) w.e.f. 1-4-1989. 10. Sub-sections (1A), (1B) and (1C) by Act 29 of 1977, sec. 39 and Sch. V, Pt. III w.e.f. 10-7-1978. 11. Clause (b), (c) and (d) Substituted by Act 4 of 1988, sec. 176(b) w.e.f. 1-4-1989. 12. Clause (c) Substituted by Act 3 of 1989, sec. 88 (ii) w.e.f. 1-4-1989. 13. Substituted by Act 4 of 1988, sec. 176 (c), for sub-sections (1B) and (1C) w.e.f. 1-4-1989. 14. Inserted by Act 29 of 1977, sec. 39 and Sch V, Pt. III w.e.f. 10-7-1978. 15 . Substituted by Act 4 of 1986 sec. 161, for, "Appellate Assistant Commissioner" w.e.f. 1-4-1988. 16 . Inserted by Act 29 of 1977, sec. 39 and Sch. V, Pt iv. w.e.f. 10-7-1978. 17 . Inserted by Act 53 of 1962, sec. 17(ii) w.e.f. 1-4-1963. 18 . Substituted by Act 4 of 1988, sec. 161, for "Commissioner" w.e.f. 1-4-1988. 19 . Section 22A.....
View Complete Act List Judgments citing this sectionGift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 6
Title: Value of Gifts, How Determined
State: Central
Year: 1958
1[6. Value of gifts, how determined (1) Subject to the provisions of sub-section (2), the value of any property, other than cash, transferred by way of gift shall, for the purpose of this Act, be its value as on the date on which the gift was made and shall be determined in the manner laid down in Schedule II. (2) Where a person makes a gift which is not revocable for a specified period, the value of the property gifted shall be capitalised value of the income from such property during the period for which the gift is not revocable.] 2[***] ___________________ 1. Substituted by Act 3 of 1989, Section 81 w.e.f. 1-4-1989. 2. Section 6A omitted by Act 23 of 1986, Section 43 w.e.f. 1-4-1987. Earlier Section 6A was Inserted by Act 5 of 1964, Section 52(b) w.e.f. 1-4-1964 and was omitted by Act 13 of 1966, Section 41 (b) w.e.f. 1-4-1966 and was again Inserted by Act 41 of 1975, Section 106 w.e.f. 1-4-1976.
View Complete Act List Judgments citing this sectionTrade and Merchandise Marks Act, 1958 [Repealed] Chapter 6
Title: Use of Trade Marks and Registered Users
State: Central
Year: 1958
.....in relation to those goods by any proprietor thereof for the time being: Provided that, except where the applicant has been permitted under sub-section (3) of section 12 to register an identical or nearly resembling trade mark in respect of the goods in question or where the tribunal is of opinion that he might properly be permitted so to register such a trade mark, the tribunal may refuse an application under clause (a) or clause (b) in relation to any goods, if it is shown that there has been, before the relevent date or during the relevant period, as the case may be, bona fide use of the trade mark by any proprietor thereof for the time being in relation to goods of the same description, being goods in respect of which the trade mark is registered. (2) Where in relation to any goods in resepct of which a trade mark is registered-- (a) the circumstances referred to in clause (1) of sub-section (1) are shown to exist so far as regards non-use of the trade mark in relation to goods to be sold, or otherwise traded in, in a particular place in India (otherwise than for export from India), or in relation to goods to be exported to a particular market outside India; and .....
View Complete Act List Judgments citing this sectionProbation of Offenders Act, 1958 (20 of 1958). Section 6
Title: Restrictions on Imprisonment of Offenders Under Twenty-one Years of Age
State: Central
Year: 1958
(I) When any person under twenty-one years of age is found guilty of having committed an offence punishable with imprisonment (but not with imprisonment for life), the court by which the person is found guilty shall not sentence him to imprisonment unless it is satisfied that, having regard to the circumstances of the case including the nature of the offence and the character of the offender, it would not be desirable to deal with him under section 3 or section 4, and if the court passes any sentence of imprisonment on the offender, it shall record its reasons for doing so. (2) For the purpose of satisfying itself whether it would not be desirable to deal under section 3 or section 4 with an offender referred to in sub-section (1) the court shall call for a report from the probation officer and consider the report, if any, and any other information available to it relating to the character and physical and mental condition of the offender.
View Complete Act List Judgments citing this sectionDelhi Rent Control Act, 1958 [Repealed] Section 6
Title: Standard Rent
State: Central
Year: 1958
.....letting out. 5[(c) in the case of any premises, whether residential or not, constructed on or after the commencement of the Delhi Rent Control (Amendment) Act, 1988 and to which the provisions of this Act are made applicable by virtue of clause (d) of section 3, the rent calculated on the basis of ten per cent. per annum of the aggregate amount of the actual cost of construction of the premises and the market price of the land comprised in the premises on the date of commencement of the construction, of the premises shall be deemed to be the standard rent.] (3) For the purposes of this section, residential premises include premises let out for the purposes of a public hospital, an educational institution, a public library, reading room or an orphanage. ___________________________ 1. Substituted by Act 57 of 1988, Sec. 3, for "seven and one-half per cent." (w.e.f. 1-12-1988). 2. Substituted by Act 57 of 1988, sec. 3, for "Reasonable" (w.e.f. 1-12-1988). 3. Proviso omitted by Act 57 of 1988, sec. 3 (w.e.f. 1-12-1988). 4. The word "and" omitted by Act 57 of 1988, sec. 3 (w.e.f. 1-12-1988). 5. Inserted by Act 57 of 1988, sec. 3 (w.e.f. 1-12-1988).
View Complete Act List Judgments citing this sectionSugar Export Promotion Act, 1958 Section 6
Title: Liability of Owner to Deliver Export Quota to Export Agency
State: Central
Year: 1958
(1) Every owner shall, on demand by the export agency, deliver to it from time to time sugar produced in his factory in such quantities (not exceeding in the aggregate his export quota fixed for the factory or group of factories, as the case may be), of such grade, in such manner, within such time and at such place, as may be specified by the export agency in this behalf. (2) When sugar has been delivered by an owner, in accordance with the provision of sub-section (1), the owner shall retain rip rights in respect of such sugar except his right to receive payment therefor under section 9.
View Complete Act List Judgments citing this sectionKerala High Court Act, 1958 Section 6
Title: Cases to Be Heard by Full Bench Under Direction by Chief Justice
State: Central
Year: 1958
Notwithstanding anything contained in this Act, the Chief Justice may direct that any matter be heard by a Full Bench.
View Complete Act List Judgments citing this sectionSupreme Court Judges (Salaries and Conditions of Service) Act, 1958 Section 6
Title: Grant of Leave Not Due
State: Central
Year: 1958
Subject to the maximum limit specified in sub-section (1)of section 5, leave on half allowances may be granted to a Judge in excess of the amount at his credit-- (i) on medical certificate; or (ii) otherwise than on medical certificate, for a period not exceeding six months, or for two or more periods not exceeding in the aggregate six months, during the whole period of his service as a Judge : Provided that no such leave shall be granted if the Judge is not expected to return to duty at the end of such leave and earn the leave granted. Note : Leave under this section is granted only when the Judge is expected to return to duty at the end of such leave and earn the leave granted. Leave granted under this section will be adjusted with the leave earned in future.
View Complete Act List Judgments citing this sectionMerchant Shipping Act, 1958 Section 6
Title: Power to Make Rule in Respect of Matters in This Part
State: Central
Year: 1958
(1) The Central Government may make rules to carry out the purposes of this Part. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely :-- (a) the term of office of members of the Board and the manner of filling casual vacancies in the Board; (b) the appointment of officers and other employees to enable the Board to discharge its functions under section 5 and the terms and conditions of their service; (c) the travelling and other allowances payable to members of the Board.
View Complete Act List Judgments citing this sectionArmed Forces Special Powers Act 1958 Section 6
Title: Protection to Persons Acting Under Act
State: Central
Year: 1958
No prosecution, suit or other legal proceeding shall be instituted, except with the previous sanction of the Central Government, against any person in respect of anything done or purported to be done in exercise of the powers conferred by this Act.
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