Enjoy SmartLeges Premium!

Subscribe to SmartLeges Premium and enjoy the following advantages:

  • Consult as many laws as you need with no additional charge
  • Consult almost any law in several countries with the new advanced search engine. All legislation within reach!
  • Enjoy all SmartLeges functions without restrictions
See the plans

An essential and free application for professionals and students in the legal sector

Read more
 

Sign up for free!

Would you like to consult this and other laws complete?

Sign up for free to consult all the laws of SmartLeges in your mobile phone or tablet, as well as underline text, add notes...

Sign up for free!

Share this law Other laws of India
Email Facebook Twitter Google Linkedin Tumblr

MADHYA BHARAT TAXES ON INCOME (VALIDATION) ACT, 1954 [REPEALED]

Ministry of Law and Justice

Act nº 38 of 1954


  • Act nº 38 of 1954

Preamble

THE MADHYA BHARAT TAXES ON INCOME (VALIDATION) ACT, 1954

[Act, No. 38 of 1954]

[2nd October, 1954]

PREAMBLE

An Act to validate the levy, assessment and collection in the State of Madhya Bharat of certain taxes on income and on profits of business due in respect of the periods referred to in sub-section (1) of section 13 of the Finance Act, 1950.

Be it enacted by Parliament in the fifth Year of the Republic of India as follows:-

Section 1. Short title

This Act may be called the Madhya Bharat Taxes on Income (validation) Act 1954. 1089 M of F&A,

Section 2. Definitions

In this Act, unless the context otherwise requires,-

(a) 'Finance Act' means the finance Act.1950 (XXV of 1950);

(b) 'relevant Madhya Bharat law' means any of the following laws which may be applicable in the circumstances of a particular case, that is to say,-

(i) The Indore Industrial Tax Rules, 1927;

(ii) The Indore Excess Profits Duty Order, 1944;

(iii) The Gwalior War Profits ordinance, Samvat 2001; and

(iv) any law in force immediately before the commencement of the finance Act in that part of the State of Madhya Bharat which corresponds to the territory comprised in the former Indian state of Ratlam, in so far as such law relates to a tax on profits of business;

(c) 'relevant period' means either of the periods referred to in sub-section (1) of Section 13 of the Finance Act, according as the tax is a tax on income on a tax on profits of business.

Section 3. Validation of action taken in connection with the levy, assessment and collection of certain taxes on income

Notwithstanding anything contained in the first proviso to sub-section (1) of Section 13 of the finance Act, all proceedings taken, assessments made and other acts and things done (including orders made) by or before any officer, authority tribunal or court acting or purporting to act under the relevant Madhya Bharat law in connection with the levy, assessments and collection of any tax due under any such law in respect to have been valid, and shall be valid and shall be deemed always to have been valid, and shall not be called in question on the ground only that such proceedings were not taken, assessments were not made or acts or things were not done by or before the corresponding officer, authority, tribunal or court referred to in the said proviso.

Section 4. Continuance of pending proceedings

If, immediately before the commencement of this Act, any proceedings of the nature referred to in section 3 are pending before any officer, authority tribunal or court acting or purporting to act under the relevant Madhya Bharat law, such proceedings may, notwithstanding anything contained in the first proviso to sub-section (1) of section 13 of the finance Act, be continued and completed in accordance with the provisions of the relevant Madhya Bharat law, and the provisions of the said proviso shall not apply, and shall be deemed never to have applied, in relation to any such proceedings.

Repealing Act1
Direct-Tax Laws (Miscellaneous) Repeal Act, 2000

THE DIRECT-TAX LAWS (MISCELLANEOUS) REPEAL ACT, 2000

[Act, No. 20 of 2000]

[9th June, 2000]

PREAMBLE

An Act to repeal certain enactments relating to direct taxes.

Be it enacted by parliament in the Fifty-first Year of the Republic of India as follows:--

1. Short title

This Act may be called the Direct-tax Laws (Miscellaneous) Repeal Act, 2000.

2. Repeal of certain enactments

The enactments specified in the Schedule are hereby repealed.

3. Savings

(1) The repeal by this Act of any enactment shall not--

(a) affect any other enactment in which the repealed enactment has been applied, incorporated or referred to;

(b) affect the validity, invalidity effect or consequences of anything already done or suffered, or any right, title, in immunity, obligation or liability already acquired, accrued or incurred, or any remedy or proceeding in respect thereof, or any release or discharge of or from any debt, penalty, obligation, liability, claim or demand, or any indemnity already granted, or the proof of any past act or thing;

(c) affect any principle or rule of law, or established jurisdiction, form or course of pleading, practice or procedure, or existing usage, custom, restriction, exemption, office or appointment, notwithstanding that the same respectively may have been in any manner affirmed or recognised or derived by, in or from any enactment hereby repealed;

(d) revive or restore any jurisdiction, office, custom, liability, right, title, restriction, exemption, usage, practice, procedure or other matter or thing not now existing or in force.

(2) The mention of particular matters in sub-section (1) shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897 (10 of 1897), with regard to the effect of repeals.

THE SCHEDULE

(See section 2)

repeals

Year

Number

Short title

1926

3

The Government Trading Taxation Act, 1926.

1940

XV

The Excess Profits Tax Act, 1940.

1947

XXI

The Business Profits Tax Act, 1947.

1947

XXX

The Taxation on Income (Investigation Commission) Act, 1947.

1949

22

The Payment of Taxes (Transfer of Property) Act, 1949,

1949

67

The Taxation Laws (Extension to Merged States and Amendment) Act, 1949.

1953

34

The Estate Duty Act, 1953.

1954

38

The Madhya Bharat Taxes on Income (Validation) Act, 1954.

1962

9

The Estate Duty (Distribution) Act, 1962.

1965

1

The Income-tax (Amendment) Act, 1965.

1971

37

The Central Board of Direct Taxes (Validation of Proceedings) Act, 1971.

1971

62

The Companies (Surcharge on Income-tax) Act, 1971.

1976

8

The Voluntary Disclosure of Income and Wealth Act, 1976.

1981

7

The Special Bearer Bonds (Immunities and Exemptions) Act, 1981.

1991

47

The Voluntary Deposits (Immunities and Exemptions) Act, 1991.

1942

LX

The Income-tax and Excess Profits Tax (Emergency) Ordinance, 1942.

1943

IV

The Income-tax Proceedings Validity Ordinance, 1943.

1943

XVI

The Excess Profits Tax Ordinance, 1943.