.....of the assessee for tax, penalty and interest, whichever is less. (5)Where a person to whom a notice under this section is sent proves to the satisfaction of the Commissioner that the sum demanded or any part thereof is not due to the assessee, or that he does not hold any money for or an account of the assessee, then nothing contained in this section shall be deemed to require such person to pay any sum or part thereof, as the case may be, to the Commissioner. (6)Any amount of money which a person required to pay the Commissioner or for which he is personally liable to the Commissioner under this section, shall, if it remains unpaid, be recoverable as an arrear of land revenue as the case may be . 17. Production and inspection of accounts and document and search of place of work, etc.- (1) Any authority under this act may, for the purpose of this Act, require any person or any employer to produce before him any accounts or documents relating to his professions, trades, callings or employments, or disbursement of salaries and wages to his employees, as the case may be . (2) All accounts, registers and other documents, either relating to professions, trades, callings or.....
List Judgments citing this section....."ticket" means a ticket or a complimentary pass for the purpose of securing admission to an entertainment in accordance with the provisions of this Act of the rules made thereunder, and a 'duplicate ticket' means a set of tickets used or intended to be used otherwise than in accordance with this Act or the rules made thereunder ; Tax on payment for admission to entertainment. 3. (1) Except as otherwise expressly provided in this Act, there shall be charged, levied and paid to the State Government tax at the rate specified in the schedule attached to this Act for admission to any entertainment: Provided that the State Government may, from time to time by notification, and subject to such conditions as may impose, fix a higher rate of tax not exceeding one hundred percent or any lower rate of tax payable under this act on account of admission to any entertainment ; and thereupon the schedule shall be deemed to have been amended accordingly. (2) Subject to such restriction and conditions, as may be prescribed, the State Government may, by general or special order, make an exemption, or reduction in rate in respect of any entertainment or classes of entertainment. (3) Where.....
List Judgments citing this section.....or withdraw the notification. (4) A notification published under this Act shall, unless and until it is withdrawn, be conclusive evidence of the fact that the monument to which it is related is an ancient monument within the meaning of this Act. 4. (1) The State Archaeological Officer, with the sanction of the State Acquisition Government, may purchase, or take a lease of, or accept a gift or be-quest of right or of any protected monument or archaeological site and remains. Guardianship over protected monument. (2) When a protected monument or archaeological site and remains is without an owner, the State Archaeological Officer may, by notification in the official Gazette, assume the guardianship of the monument or archaeological site and remains. (3) The owner of any protected monument or archaeological site and remains may, by written instrument, constitute the State Archaeological Officer the guardian of the monument or archaeological site and remains, and the State Archaeological Officer may, with the sanction of the State Government, accept such guardianship. (4) When the State Archaeological Officer has accepted the guardianship of a monument under sub-section (3) the.....
List Judgments citing this section