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Finance Act, 2010 Section 6

Title: Amendment of Section 10aa

State: Central

Year: 2010

In section 10AA of the Income-tax Act, in sub-section (7), the following proviso shall be inserted, namely:-- "Provided that the provisions of this sub-section [as amended by section 6 of the Finance (No. 2) Act, 2009(33 of 2009)] shall have effect for the assessment year beginning on the 1st day of April, 2006 and subsequent assessment years.".

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EMPLOYEES' STATE INSURANCE (AMENDMENT) ACT, 2010 Section 6

Title: Amendment of section 17

State: Central

Year: 2010

In section 17 of the principal Act, in sub-section (2), in clause (a), after the proviso, the following proviso shall be inserted, namely:-- "Provided further that this sub-section shall not apply to appointment of consultants and specialists in various fields appointed on contract basis,".

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Plantations Labour (Amendment) Act, 2010 Section 6

Title: Amendment of Section 19

State: Central

Year: 2010

In section 19 of the principal Act, in sub-section (1), the words "or child" shall be omitted.

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Ancient Monuments and Archaeological Sites and Remains (Amendment and Validation) Act, 2010 Section 6

Title: Insertion of New Section 20b

State: Central

Year: 2010

.....or its adjoining area declared, during the period beginning on or after the 16th day of June, 1992 but ending before the date on which the Ancient Monuments and Archaeological Sites and Remains (Amendment and Validation) Bill, 2010, receives the assent of the President, as a regulated area in respect of such protected monument, shall be deemed to be the regulated area declared in respect of that protected monument in accordance with the provisions of this Act and any permission or licence granted for construction in such regulated area shall, be deemed to have been validly granted in accordance with the provisions of this Act, as if this section had been in force at all material times.".

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National Green Tribunal Act, 2010 Section 6

Title: Appointment of Chairperson, Judicial Member and Expert Member

State: Central

Year: 2010

(1) Subject to the provisions of section 5, the Chairperson, Judicial Members and Expert Members of the Tribunal shall be appointed by the Central Government. (2) The Chairperson shall be appointed by the Central Government in consultation with the Chief Justice of India. (i) The Judicial Members and Expert Members of the Tribunal shall be appointed on the recommendations of such Selection Committee and in such manner as may be prescribed.

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Finance Act, 2010 Chapter VI

Title: Central Sales Tax

State: Central

Year: 2010

In the Central Sales Tax Act, 1956(74 of 1956) (hereinafter referred to as the Central Sales Tax Act), in section 6A,-- (a) in sub-section (2), for the portion beginning with the words "are true, he may" and ending with the words "declaration relates shall", the words "are true and that no inter-State sale has been effected, he may, at the time of, or at any time before, the assessment of the tax payable by the dealer under this Act, make an order to that effect and thereupon the movement of goods to which the declaration relates shall, subject to the provisions of sub-section (3)," shall be substituted; (b) after sub-section (2), the following sub-section shall be inserted, namely:-- "(3) Nothing contained in sub-section (2) shall preclude reassessment by the assessing authority on the ground of discovery of new facts or revision by a higher authority on the ground that the findings of the assessing authority are contrary to law, and such reassessment or revision may be done in accordance with the provisions of general sales tax law of the State.". Section 79 - Insertion of new Chapter VA After Chapter V of the Central Sales Tax Act, the following Chapter shall be.....

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Finance Act, 2010 Section 71

Title: Amendment of Rule 6 of Cenvat Credit Rules, 2001

State: Central

Year: 2010

.....from a Chartered Accountant or a Cost Accountant certifying the amount of input credit attributable to the inputs used in or in relation to the manufacture of exempted goods within a period of six months from the date on which the Finance Bill, 2010 receives the assent of the President. (3) The Commissioner of Central Excise shall, on receipt of an application under subsection (2), verify the correctness of the amount paid within a period of two months from the date of receipt of the application and in case the amount so paid is found to be less than the amount payable, he shall call upon the applicant to pay the differential amount along with interest, which shall be paid within a period of ten days from the date of receipt of the communication from the Commissioner in this regard. (4) Notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action taken or anything done or purported to have been taken or done, at any time during the period commencing on and from the 1st day of July, 2001 and ending with the 28th day of February, 2002, relating to the provisions as amended by sub-section (1), shall be deemed to be.....

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Finance Act, 2010 Section 72

Title: Amendment of Rule 6 of Cenvat Credit Rules, 2002

State: Central

Year: 2010

.....from a Chartered Accountant or a Cost Accountant certifying the amount of input credit attributable to the inputs used in or in relation to the manufacture of exempted goods within a period of six months from the date on which the Finance Bill, 2010 receives the assent of the President. (3) The Commissioner of Central Excise shall, on receipt of an application under subsection (2), verify the correctness of the amount paid within a period of two months from the date of receipt of the application and in case the amount so paid is found to be less than the amount payable, he shall call upon the applicant to pay the differential amount along with interest, which shall be paid within a period of ten days from the date of receipt of the communication from the Commissioner in this regard. (4) Notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action taken or anything done or purported to have been taken or done, at any time during the period commencing on and from the 1st day of March, 2002 and ending with the 9th day of September, 2004, relating to the provisions as amended by sub-section (1), shall be deemed to be,.....

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Finance Act, 2010 Section 73

Title: Amendment of Rule 6 of Cenvat Credit Rules, 2004

State: Central

Year: 2010

.....from a Chartered Accountant or a Cost Accountant, certifying the amount of input credit attributable to the inputs used in or in relation to the manufacture of exempted goods, within a period of six months from the date on which the Finance Bill, 2010 receives the assent of the President. (3) The Commissioner of Central Excise shall, on receipt of an application under subsection (2), verify the correctness of the amount paid within a period of two months from the date of receipt of the application and in case the amount so paid is found to be less than the amount payable, he shall call upon the applicant to pay the differential amount along with interest, which shall be paid within a period of ten days from the date of receipt of the communication from the Commissioner in this regard. (4) Notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action taken or anything done or purported to have been taken or done, at any time during the period commencing on and from the 10th day pf September, 2004 and ending with the 31st day of March, 2008, relating to the provisions as amended by sub-section (1), shall be deemed to.....

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National Green Tribunal Act, 2010 Section 16

Title: Tribunal to Have Appellate Jurisdiction

State: Central

Year: 2010

.....(Prevention and Control of Pollution) Act, 1981(14 of 1981); (g) any direction issued, on or after the commencement of the National Green Tribunal Act, 2010, under section 5 of the Environment (Protection) Act, 1986(29 of 1986); (h) an order made, on or after the commencement of the National Green Tribunal Act, 2010, granting environmental clearance in the area in which any industries, operations or processes or class of industries, operations and processes shall not be carried out or shall be carried out subject to certain safeguards under the Environment (Protection)Act, 1986(29 of 1986); (i) an order made, on or after the commencement of the National Green Tribunal Act, 2010, refusing to grant environmental clearance for carrying out any activity or operation or process under the Environment (Protection) Act, 1986(29 of 1986); (j) any determination of benefit sharing or order made, on or after the commencement of the National Green Tribunal Act, 2010, by the National Biodiversity Authority or a State Biodiversity Board under the provisions of the Biological Diversity Act, 2002(18 of 2003), may, within a period of thirty days from the date on which the order or decision.....

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