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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 sectionBombay Motor Vehicles Tax Act, 1958, (Maharashtra) Section 6
Title: Tax to Be Paid Alongwith Declaration
State: Maharashtra
Year: 1958
.....shall 6[issue a receipt in respect of the additional tax], and shall suitably amend the certificate of taxation under his signature and date.] __________________ 1. Proviso was added by Mah. 2 of 1998, section 6. 2. The words the tax token and were deleted, by Mah. 14 of 1987, section 7(1). 3. There words and figures were substituted for the words and figures Chapter VIII of the Motor Vehicles Act, 1936 by Mah. 16 of 1995, section 8. 4. These words and brackets were substituted for the words shall be delivered by Mah. 43 of 1969, section 3(a). 5. Sub-sections (5) and (6) were substituted for sub-section (5) by Mah. 43 of 1969, section 3(b). 6. These words were substituted for the words issue a fresh tax token in place of the original token by Mah. 37 of 1972, section 7(2).
View Complete Act List Judgments citing this sectionBombay Electricity Duty Act, 1958, (Maharashtra) Section 6
Title: Inspecting Officers
State: Maharashtra
Year: 1958
.....by the State Government under section 36 of the Indian Electricity Act, 1910.-See rule 2(d). "Inspector" appointed under section 6 of the Act.-See rule 2(f). "Qualifications of Inspectors"- See rule 11. Assistant to Electrical Inspectors- See rule 11. Naib-Tahsildar or Industries Inspector.-- There categories of persons can be appointed as Assistant to Electrical Inspectors.-See rule 11. NOTIFICATIONS G. N.. I & L. D., No. ELD. 1058 (iv)-N-I, dated 1st July, 1958 (M. G., Pt. IV-B, p. 684) In exercise of the powers conferred by section 6 of the Bombay Electricity Duty Act. 1958 (Bom. XL of 1958). and in supersession of all previous notifications issued in this behalf, the Government of Bombay hereby appoints the persons (being persons who are qualified under the said section for appointment) specified in the Schedule appended hereto, to be Inspectors for the purposes of the said Act. SCHEDULE Persons 1. Collectors, Mamlatdars and Mahalkaris and Tahsildars. 2. Electrical Engineer to the Government of Bombay. 3. Deputy Collector of Bombay. 4. Personal Assistant to the Collectors. 5. Superintendent, Matheran. 6. Deputy Collector, Panvel.....
View Complete Act List Judgments citing this sectionKarnataka Entertainments Tax Act, 1958 Section 6
Title: Manner of Payment of Tax
State: Karnataka
Year: 1958
.....represents payment for other privileges, rights or purposes besides theadmission to an entertainment, or covers admission to an entertainment duringany period during which tax has not been in operation, the tax shall be leviedon such an amount as appears to the Commissioner to represent the right ofadmission to entertainments in respect of which the entertainments tax ispayable.] 8 [Provisox x x] ________________________ 1. Sub-sections (1)and (2) Substituted by Act 14 of 1966 w.e.f. 16.5.1966. 2. Inserted by Act16 of 1977 w.e.f. 1.4.1979. 3. Substituted byAct 3 of 1985 w.e.f. 10.1.1985. 4. Substituted byAct 25 of 1994 w.e.f. 27.9.1994. 5. Omitted by Act 7of 1997 w.e.f. 1.4.1997. 6. Inserted by Act5 of 2001 w.e.f. 1.4.2001 7. Substituted by Act 5 of 2001 w.e.f. 1.4.2001. 8. Inserted by Act 9 of 1983 w.e.f. 1.4.1983 and omitted by Act 9 of1984 w.e.f. 1.4.1984.
View Complete Act List Judgments citing this sectionBombay Essential Commodities and Cattle (Control) Act, 1958, (Maharashtra) Section 6
Title: Delegation of Powers
State: Maharashtra
Year: 1958
.....Magistrates of Kolhapur and Ratnagiri within their respective jurisdiction in respect of animals specified in Part II of the Schedule to the said Act. ORDERS G. O., A. & C. D., No. FCA-1061/11554(A)-S-I, dated 14th December, 1961 (M. G., Pt. IV-A, Extra, p. 577) In exercise of the powers conferred by section 6 of the Bombay Essential Commodities and Cattle (Control) Act, 1958 (Bom. LXII of 1958) the Government of Maharashtra hereby directs that the powers of the State Government to make orders under section 4 of the said Act shall, in relation to essential commodities specified in Part I of the Schedule to the said Act, also be exercisable by the Collector of the Ratnagiri District within the limits of his jurisdiction. G. O., A. & F. D., No. ECA-1062/21135-(A)-S-I, dated 15th December, 1962 (M. G., Pt. IV-B, p. 3159) In exercise of the powers conferred by section 6 of the Bombay Essential Commodities and Cattle (Control) Act, 1958 (Bom. LXII of 1958), the Government of Maharashtra hereby directs that the powers of the State Government to make orders under section 4 of the said Act shall, in respect of Asbestos-Cement Sheets, be exercisable also by.....
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 sectionBombay Motor Vehicles [Taxation of Passengers] Act, 1958, (Maharashtra) Section 6
Title: Procedure Where No Returns Are Submitted, Etc.
State: Maharashtra
Year: 1958
.....during such month or portion thereof. NOTES Statutory remedies.- The rule of exhaustion of statutory remedies before grant of relief in a writ petition, is a rule of self-imposed limitation, a rule of policy, and discretion rather than a rule of law and the Court may, therefore, in exceptional cases issue a writ such as a writ of certiorari, notwithstanding the fact the statutory remedies have not been exhausted. It was held that this is one of those cases where the alternative remedy by way of revision under section 11A of the Act would not have been equally adequate and efficacious remedy. It was held that sections 6 and 7 must be read together and the period of limitation provided for in section 7 must be read also in section 6.-K. Jayaraja Ballal v. The Commissioner (Bombay Division), 1976 Bom. L.R. 689. ______________________ 1. These words were substituted for the words “the tax officer shall” by Mah. 37 of 1962, section 5.
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 sectionKarnataka Court-fees and Suits Valuation Act, 1958 Section 6
Title: Multifarious Suits
State: Karnataka
Year: 1958
.....of the fees with which plaints would be chargeable under this Act if separate suits were instituted in respect of the several causes of action: Provided that, where the causes of action in respect of reliefs claimed alternatively against the same person arise out of the same transaction, the plaint shall be chargeable only with the highest of the fees chargeable on them. Nothing in this sub-section shall be deemed to affect any power conferred upon a court under Rule 6 of Order II of the Code of Civil Procedure, 1908 (Central Act V of 1908). (4) The provisions of this section shall apply mutatis mutandis to memoranda of appeals, applications, petitions and written statements. Explanation: For the purpose of this section, a suit for possession of immovable property and for mesne profits shall be deemed to be based on the same cause of action.
View Complete Act List Judgments citing this sectionKarnataka Court-fees and Suits Valuation Act, 1958 Chapter VI
Title: Probates, Letters of Administration and Certificates of Administration
State: Karnataka
Year: 1958
.....If, after the grant of probate or letters of administration of an estate, it is found by the Deputy Commissioner as a result of proceedings under section 56 or section 57 or otherwise, that a less fee has been paid than was payable according to the true value of the estate, he shall3[cause the deficit fee to be recovered], and if he is satisfied that the original undervaluation was not bona fide he shall levy in addition a penalty not exceeding five times the deficit fee. (5) The Chief Controlling Revenue Authority may remit the whole or any part of the amount forfeited under sub-section (2) or of any penalty under sub-section (3) or sub-section (4). ____________________ 1. Substituted by Act No. 10 of 2003, w.e.f. for the words "cause the probate or letters to be duly stamped." 2. Substituted by Act No. 10 of 2003, w.e.f. 1-4-2003 for the words "cause the probate or letters to be duly stamped on payment of the deficit fee" 3. Substituted by Act No. 10 of 2003, w.e.f. 1-4-2003 for the words "cause the probate or letters to be properly stamped on payment of the deficit fee" Section 59 - Administrator to give proper security [xxxxx] 59. Administrator to give proper.....
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