This Act - Definition - Law Dictionary Home Dictionary Definition this-act

Definition :

This Act, means the entire Act, Bhatia International v. Bulk Trading S.A., (2002) 4 SCC 105.

The words 'this Act' refer to the principal Act in which s. 3 (2) is inserted by virtue of the amend-ment, and that Act, by virtue of s. 2(2) as amended, must be deemed to have come into force on January 26, 1950, Gurcharan Singh v. V.K. Kaushal, AIR 1980 SC 1866 (1870): (1980) 4 SCC 244: (1981) 1 SCR 490.

The words 'This Act' in expression 'notwithstand-ing anything to the contrary in this Act' in s. 8 of the principal Act was used because when the principal Act was enacted s. 8 could apply only to the liability under that Act. But now when s. 8 has been made also applicable to the levy, assessment and collection of the additional tax under the Act by virtue of s. 3(2) thereof, the words 'this Act' cannot be used to confine the operation of s. 8 to the tax payable under principal Act alone, for by so doing many of the provisions of the principal Act which are necessary for making the levy under the Act effective will become inapplicable, Ashok Service Centre v. State of Orissa, AIR 1983 SC 394: (1983) 2 SCR 363: (1983) 2 SCC 82