Title : Presumption as to Assets, Books of Account, Etc.
State : Central
Year : 1957
..... or clause (c), as the case may be, of sub-section (1) of section 37b, had been found in the ..... a search under section 37a, it may, in any proceeding under this act, be presumed that ..... in accordance with the provisions of section 37b, then, the provisions of .....
View Complete Act List Judgments citing this sectionTitle : Jurisdiction and Powers of Settlement Commission
State : Central
Year : 1957
..... by act 49 of 1991, section 77(b) ..... by act 49 of 1991, section 77(a) ..... by act 11 of 1987, section 79 ..... in the foregoing provisions of this section, and subject to any rules ..... (2) subject to the other provisions of this section, a bench shall be presided over by .....
View Complete Act List Judgments citing this sectionTitle : Removal from Register of Names of Valuers and Restoration
State : Central
Year : 1957
..... (d)issuing commission] ________________________ 1.substituted by act 26 of 1988, section 60(a)(i), for "board" w..e.f1-6-1988. ..... 2.substituted, by act 26 of 1988, section 60(a)(ii), for "it is ..... 3.substituted, by act 26 of 1988, section 60(a)(iii), for "it .....
View Complete Act List Judgments citing this sectionTitle : Offences by Companies
State : Central
Year : 1957
..... (2) notwithstanding anything contained in sub-section (1) where an offence under this act has been committed ..... to the provisions contained in sub-section (1) or sub-section (2), such company shall be punished ..... inserted by act 18 of 1992, section 98 w.e.f. .....
View Complete Act List Judgments citing this sectionTitle : Publication of Information Respecting Assessees
State : Central
Year : 1957
..... section 42a substituted by act 5 of 1964, section 50(c) w.e.f. ..... substituted by act 4 of 1988, section 127, for "appellate assistant commissioner" w.e.f. ..... this section shall be made in relation to any penalty imposed under this act until .....
View Complete Act List Judgments citing this sectionTitle : Appeal to the Appellate Tribunal from Orders of Enhancement by Chief Commissioners or Commissioners
State : Central
Year : 1957
..... the3[chief commissioner or commissioner] under section 184[or section 18 a] or sub-section ( 2 ) of section 25 ],5[or an order passed by the ..... . inserted by act 3 of 1989, sec. 72 ..... . inserted by act 41 of 1975, sec. 96 ..... . substituted by act 46 of 1964, .....
View Complete Act List Judgments citing this sectionTitle : Reference of High Court
State : Central
Year : 1957
..... day of june, 1999] under section 24 or section 26 4 [or clause (e) of sub-section (1)or section 35],by application in the prescribed form ..... inserted by act 46 of 1964, sec. 26(d) ..... inserted by act 46 of 1964, sec. 26(c) ..... inserted by act 49 of 1991, sec. 79 .....
View Complete Act List Judgments citing this sectionTitle : Miscellaneous
State : Central
Year : 1957
..... section 35b - failure to furnish returns of net wealth if a person wilfully fails to furnish in due time the return of his net wealth which he is required to furnish ..... duty act, 1953 (34 of 1953), the expenditure-tax act, 1957 (29 of 1957), or the gift-tax act .....
View Complete Act List Judgments citing this sectionTitle : Preliminary
State : Central
Year : 1957
..... the national tax tribunal established under section 3 of the national tax tribunal act, 2005;] (m) "net wealth" means ..... (1) this act may be called the wealth-tax act, 1957. ..... 1-4-1957. 26. ..... force on the 1st day of april, 1957. .....
View Complete Act List Judgments citing this sectionTitle : Charge of Wealth-tax and Assets Subject to Such Charge
State : Central
Year : 1957
..... following assets" substituted by act 19 of 1970, section 26(b)(i), for "wealth-tax shall not be ..... 1993 ], a tax (he reinafter referred to as wealth-tax) in respect of the net wealth on the corresponding ..... leaving such country, has returned to india with ..... 1-4- .....
View Complete Act List Judgments citing this section