.....been collected ; Provided further that no prosecution for an offence under sub-section (3) of section 2 shall be instituted in respect of the same facts on which penalty has been imposed under this section. 4. Power to make Rules. ------ (1) The State Government may make Rules to carry out the purposes of this Act. (2) All Rules made under this Act shall be published in the Tripura Government Gazette and unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published. (3) Every Rule made under this Act, shall as soon as possible after it is made, be placed on the table of the House of the Legislature and if, before the expiry of the session in which it is so placed or the next session, House agrees in making any modification in any such rule or House Agrees that the rule should not be made the rule 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. 5. Certain provisions of the Tripura Sale Tax Act, 1976 applicable. ------ .....
List Judgments citing this section.....in the subject or context - ( 1) "Tribunal" means the Tribunal constituted under this Act. (2) "Business" includes - (i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce or manufacture, adventure or concern is carried on with the motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern ; and Explanation :- (1) The Central Government or the State Government or any Local authority which, whether or not in the course of business, buys taxable goods in the State shall be deemed to be a dealer for the purpose of this Act. Explanation :- (2) A Society, Club or an Association which, whether or not in the course of business, buys taxable goods in the State from its members shall be deemed to be a dealer for the purpose of this Act. Explanation :- (3) The manager or agent of a dealer who resides outside the State and buys taxable goods in the State shall in respect of goods so bought be deemed to be a dealer for the purpose of this Act. (5)"Declared goods" means goods declared under section 14 of the Central.....
List Judgments citing this section.....the proprietor within the time specified therefor in the notice or in the order permitting payment of instalments or in any other provision of this Act or rule made thereunder, the proprietor shall pay, in addition to the amount of such tax, penalty or instalment, interest at the rate of two rupees for every one hundred rupees or part thereof for each month or part thereof, from the date specified for its payment. 11. Appeal- (1) Any proprietor aggrieved by the order of assessment made under section 7 or section 8 or by an order imposing penalty under section 9 may within thirty days from the date of receipt of the order, appeal to the appellate authority : Provided that the appellate authority may admit an appeal preferred after the period of thirty days aforesaid, if it is satisfied that the proprietor had sufficient cause for not preferring the appeal within that period. (2) The appeal shall be in such form and verified in such manner as may be prescribed and shall be accompanied by a fee calculated at the rate of two per cent of the tax or penalty under dispute subject to minimum of rupees fifty and maximum of rupees one thousand. (3) On receipt of an appeal under.....
List Judgments citing this section.....Institution (Prevention of Ragging) Act, 1990. (2) It extends to the whole of Tripura. (3) It shall come into force at once. 2. Application of the Act- This Act shall apply to all the Educational Institutions situated in the State of Tripura whether or not they are Government or private Institutions. 3. Definition - In this Act, unless the context otherwise requires, Ragging will mean the following kind of offence :- Whoever, being a student in any Educational Institution, causes a fellow student to suffer physically or mentally by way of assault, intimidation, insult, tease, torment or any other form of torture commits ragging. 4. Punishment- Whoever commits ragging shall be punished with imprisonment of either description for a term which may extend to four years or with fine or with both. 5. Procedure - The offences of ragging shall be cognizable and non-bailable. 6. Establishment of courts- The State Government may establish one or more special courts exclusively for trial of the cases under this Act and such courts may be presided over by a Judicial Magistrate or a special Judicial Magistrate appointed under section 13 of the Criminal procedure Code. 7. Disqualification.....
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