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https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35356§ionno=17&orderno=31 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 17 | Penalty for failure to furnish returns, to comply with notices and concealment of gifts, etc | 1(1) If the 2 Assessing Officer, 3 Deputy Commissioner (Appeals), 4 Commissioner (Appeals), 5 Chief Commissioner or Commissioner or Appellate Tribunal, in the course of any proceedings under this Act, is satisfied that any person
6 * * * * *
(b) has 7 *** failed to comply with a notice under sub-section (2) or sub-section (4) of section 15; 15; or
(c) has concealed the particulars of any gift or deliberately furnished inaccurate particulars thereof, he or it may, by order in writing, direct that such person shall pay by way of penalty
8 * * * * *
9 (ii) in the cases referred to in clause (b), in addition to the amount of gift-tax payable by him, a sum which shall not be less than one thousand rupees, but which may extend to twenty-five thousand rupees for each such failure;
(iii) in the cases referred to in clause (c), in addition to any gift-tax payable by him, a sum which shall not be less than twenty per cent. but which shall not exceed one and half times the amount of the tax, if any, which would have been avoided if the return made by such person had been accepted as correct:
10Provided that in the cases referred to in clause (b), no penalty shall be imposable if the person proves that there was a reasonable cause for the failure referred to in that clause.
11Explanation.Where any adjustment is made in the taxable gifts declared in the return under the proviso to clause (a) of sub-section (1) of section 15 and additional gift-tax charged under that section, the provisions of this sub-section shall not apply in relation to the adjustments so made.
(2) No order imposing a penalty under sub-section (1) shall be made unless the assessee has been heard or has been given a reasonable opportunity of being heard.
12 (3) No order imposing a penalty under sub-section (1) shall be made,—
(i) by the Income-tax Officer, where the penalty exceeds ten thousand rupees;
(ii) by the 13 Assistant Commissioner or Deputy Commissioner where the penalty exceeds twenty thousand rupees,
except with the prior approval of the 14 Joint Commissioner.
(4) A 15 Deputy Commissioner (Appeals), 16 a Commissioner (Appeals), a 17 Chief Commissioner or Commissioner or the Appellate Tribunal on making an order under this section imposing a penalty, shall forthwith send a copy of the same to the 18 Assessing Officer.
19 (5) No order imposing a penalty under this section shall be passed—
(i) in a case where the assessment to which the proceedings for imposition of penalty relate is the subject-matter of an appeal to the Deputy Commissioner (Appeals) or Commissioner (Appeals) under section 22 or an appeal to the Appellate Tribunal under sub-section (2) of section 23, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which the order of the Deputy Commissioner (Appeals) or the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal is received by the Chief Commissioner or Commissioner, whichever is later;
(ii) in a case where the relevant assessment is the subject-matter of revision under sub-section (2) of section 24, after the expiry of six months from the end of the month in which such order of revision is passed;
(iii) in any other case, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which action for imposition of penalty is initiated, whichever period expires later.
Explanation.—In computing the period of limitation for the purposes of this section,—
(i) the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 38; and
(ii) any period during which a proceeding under this section for the levy of penalty is stayed by an order or injunction of any court, shall be excluded.
(6) The provisions of this section as they stood immediately before their amendment by the Direct Tax Laws (Amendment) Act, 1989 (3 of 1989) shall apply to and in relation to any assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year and references in this section to the other provisions of this Act shall be construed as references to those provisions as for the time being in force and applicable to the relevant assessment year.1. Subs. by Act 53 of 1962, s. 14, for Section 17 (w.e.f. 1-4-1963).
2. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
3. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
4. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
5. Subs. by Act 4 of 1988, s. 161, for Commissioner (w.e.f. 1-4-1988).
6. Clause (a) omitted by Act 3 of 1989, s. 86 (w.e.f. 1-4-1989).
7. The words without reasonable cause omitted by Act 46 of 1986, s. 40 (w.e.f. 10-9-1986).
8. Clause (i) omitted by Act 3 of 1989, s. 86 (w.e.f. 1-4-1989).
9. Subs. by s. 86, ibid., for clause (ii) (w.e.f. 1-4-1989).
10. Subs. by s. 86, ibid., for the proviso (w.e.f. 1-4-1989).
11. Ins. by s. 86, ibid. (w.e.f. 1-4-1989).
12. Subs. by Act 3 of 1989, s. 86, for sub-section (3) (w.e.f. 1-4-1989).
13. Subs. by Act 21 of 1998, s. 76, for Assistant Commissioner (w.e.f. 1-10-1998).
14. Subs. by s. 76, ibid., for Deputy Commissioner (w.e.f. 1-10-1998).
15. Subs. by Act 4 of 1988, s. 161 for An Appellate Assistant Commissioner (w.e.f. 1-4-1988).
16. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
17. Subs. by Act 4 of 1988, s. 161 for Commissioner (w.e.f. 1-4-1988).
18. Subs. by s. 161, ibid., Gift-tax Officer (w.e.f. 1-4-1988).
19. Ins. by Act 3 of 1989, s. 86 (w.e.f. 1-4-1989). | 2 | Penalty for failure to furnish returns, to comply with notices and concealment of gifts, etc |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35356§ionno=17&orderno=31 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 17 | Penalty for failure to furnish returns, to comply with notices and concealment of gifts, etc | 1(1) If the 2 Assessing Officer, 3 Deputy Commissioner (Appeals), 4 Commissioner (Appeals), 5 Chief Commissioner or Commissioner or Appellate Tribunal, in the course of any proceedings under this Act, is satisfied that any person
6 * * * * *
(b) has 7 *** failed to comply with a notice under sub-section (2) or sub-section (4) of section 15; 15; or
(c) has concealed the particulars of any gift or deliberately furnished inaccurate particulars thereof, he or it may, by order in writing, direct that such person shall pay by way of penalty
8 * * * * *
9 (ii) in the cases referred to in clause (b), in addition to the amount of gift-tax payable by him, a sum which shall not be less than one thousand rupees, but which may extend to twenty-five thousand rupees for each such failure;
(iii) in the cases referred to in clause (c), in addition to any gift-tax payable by him, a sum which shall not be less than twenty per cent. but which shall not exceed one and half times the amount of the tax, if any, which would have been avoided if the return made by such person had been accepted as correct:
10Provided that in the cases referred to in clause (b), no penalty shall be imposable if the person proves that there was a reasonable cause for the failure referred to in that clause.
11Explanation.Where any adjustment is made in the taxable gifts declared in the return under the proviso to clause (a) of sub-section (1) of section 15 and additional gift-tax charged under that section, the provisions of this sub-section shall not apply in relation to the adjustments so made.
(2) No order imposing a penalty under sub-section (1) shall be made unless the assessee has been heard or has been given a reasonable opportunity of being heard.
12 (3) No order imposing a penalty under sub-section (1) shall be made,—
(i) by the Income-tax Officer, where the penalty exceeds ten thousand rupees;
(ii) by the 13 Assistant Commissioner or Deputy Commissioner where the penalty exceeds twenty thousand rupees,
except with the prior approval of the 14 Joint Commissioner.
(4) A 15 Deputy Commissioner (Appeals), 16 a Commissioner (Appeals), a 17 Chief Commissioner or Commissioner or the Appellate Tribunal on making an order under this section imposing a penalty, shall forthwith send a copy of the same to the 18 Assessing Officer.
19 (5) No order imposing a penalty under this section shall be passed—
(i) in a case where the assessment to which the proceedings for imposition of penalty relate is the subject-matter of an appeal to the Deputy Commissioner (Appeals) or Commissioner (Appeals) under section 22 or an appeal to the Appellate Tribunal under sub-section (2) of section 23, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which the order of the Deputy Commissioner (Appeals) or the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal is received by the Chief Commissioner or Commissioner, whichever is later;
(ii) in a case where the relevant assessment is the subject-matter of revision under sub-section (2) of section 24, after the expiry of six months from the end of the month in which such order of revision is passed;
(iii) in any other case, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which action for imposition of penalty is initiated, whichever period expires later.
Explanation.—In computing the period of limitation for the purposes of this section,—
(i) the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 38; and
(ii) any period during which a proceeding under this section for the levy of penalty is stayed by an order or injunction of any court, shall be excluded.
(6) The provisions of this section as they stood immediately before their amendment by the Direct Tax Laws (Amendment) Act, 1989 (3 of 1989) shall apply to and in relation to any assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year and references in this section to the other provisions of this Act shall be construed as references to those provisions as for the time being in force and applicable to the relevant assessment year.1. Subs. by Act 53 of 1962, s. 14, for Section 17 (w.e.f. 1-4-1963).
2. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
3. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
4. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
5. Subs. by Act 4 of 1988, s. 161, for Commissioner (w.e.f. 1-4-1988).
6. Clause (a) omitted by Act 3 of 1989, s. 86 (w.e.f. 1-4-1989).
7. The words without reasonable cause omitted by Act 46 of 1986, s. 40 (w.e.f. 10-9-1986).
8. Clause (i) omitted by Act 3 of 1989, s. 86 (w.e.f. 1-4-1989).
9. Subs. by s. 86, ibid., for clause (ii) (w.e.f. 1-4-1989).
10. Subs. by s. 86, ibid., for the proviso (w.e.f. 1-4-1989).
11. Ins. by s. 86, ibid. (w.e.f. 1-4-1989).
12. Subs. by Act 3 of 1989, s. 86, for sub-section (3) (w.e.f. 1-4-1989).
13. Subs. by Act 21 of 1998, s. 76, for Assistant Commissioner (w.e.f. 1-10-1998).
14. Subs. by s. 76, ibid., for Deputy Commissioner (w.e.f. 1-10-1998).
15. Subs. by Act 4 of 1988, s. 161 for An Appellate Assistant Commissioner (w.e.f. 1-4-1988).
16. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
17. Subs. by Act 4 of 1988, s. 161 for Commissioner (w.e.f. 1-4-1988).
18. Subs. by s. 161, ibid., Gift-tax Officer (w.e.f. 1-4-1988).
19. Ins. by Act 3 of 1989, s. 86 (w.e.f. 1-4-1989). | 3 | Penalty for failure to furnish returns, to comply with notices and concealment of gifts, etc |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35356§ionno=17&orderno=31 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 17 | Penalty for failure to furnish returns, to comply with notices and concealment of gifts, etc | 1(1) If the 2 Assessing Officer, 3 Deputy Commissioner (Appeals), 4 Commissioner (Appeals), 5 Chief Commissioner or Commissioner or Appellate Tribunal, in the course of any proceedings under this Act, is satisfied that any person
6 * * * * *
(b) has 7 *** failed to comply with a notice under sub-section (2) or sub-section (4) of section 15; 15; or
(c) has concealed the particulars of any gift or deliberately furnished inaccurate particulars thereof, he or it may, by order in writing, direct that such person shall pay by way of penalty
8 * * * * *
9 (ii) in the cases referred to in clause (b), in addition to the amount of gift-tax payable by him, a sum which shall not be less than one thousand rupees, but which may extend to twenty-five thousand rupees for each such failure;
(iii) in the cases referred to in clause (c), in addition to any gift-tax payable by him, a sum which shall not be less than twenty per cent. but which shall not exceed one and half times the amount of the tax, if any, which would have been avoided if the return made by such person had been accepted as correct:
10Provided that in the cases referred to in clause (b), no penalty shall be imposable if the person proves that there was a reasonable cause for the failure referred to in that clause.
11Explanation.Where any adjustment is made in the taxable gifts declared in the return under the proviso to clause (a) of sub-section (1) of section 15 and additional gift-tax charged under that section, the provisions of this sub-section shall not apply in relation to the adjustments so made.
(2) No order imposing a penalty under sub-section (1) shall be made unless the assessee has been heard or has been given a reasonable opportunity of being heard.
12 (3) No order imposing a penalty under sub-section (1) shall be made,—
(i) by the Income-tax Officer, where the penalty exceeds ten thousand rupees;
(ii) by the 13 Assistant Commissioner or Deputy Commissioner where the penalty exceeds twenty thousand rupees,
except with the prior approval of the 14 Joint Commissioner.
(4) A 15 Deputy Commissioner (Appeals), 16 a Commissioner (Appeals), a 17 Chief Commissioner or Commissioner or the Appellate Tribunal on making an order under this section imposing a penalty, shall forthwith send a copy of the same to the 18 Assessing Officer.
19 (5) No order imposing a penalty under this section shall be passed—
(i) in a case where the assessment to which the proceedings for imposition of penalty relate is the subject-matter of an appeal to the Deputy Commissioner (Appeals) or Commissioner (Appeals) under section 22 or an appeal to the Appellate Tribunal under sub-section (2) of section 23, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which the order of the Deputy Commissioner (Appeals) or the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal is received by the Chief Commissioner or Commissioner, whichever is later;
(ii) in a case where the relevant assessment is the subject-matter of revision under sub-section (2) of section 24, after the expiry of six months from the end of the month in which such order of revision is passed;
(iii) in any other case, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which action for imposition of penalty is initiated, whichever period expires later.
Explanation.—In computing the period of limitation for the purposes of this section,—
(i) the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 38; and
(ii) any period during which a proceeding under this section for the levy of penalty is stayed by an order or injunction of any court, shall be excluded.
(6) The provisions of this section as they stood immediately before their amendment by the Direct Tax Laws (Amendment) Act, 1989 (3 of 1989) shall apply to and in relation to any assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year and references in this section to the other provisions of this Act shall be construed as references to those provisions as for the time being in force and applicable to the relevant assessment year.1. Subs. by Act 53 of 1962, s. 14, for Section 17 (w.e.f. 1-4-1963).
2. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
3. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
4. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
5. Subs. by Act 4 of 1988, s. 161, for Commissioner (w.e.f. 1-4-1988).
6. Clause (a) omitted by Act 3 of 1989, s. 86 (w.e.f. 1-4-1989).
7. The words without reasonable cause omitted by Act 46 of 1986, s. 40 (w.e.f. 10-9-1986).
8. Clause (i) omitted by Act 3 of 1989, s. 86 (w.e.f. 1-4-1989).
9. Subs. by s. 86, ibid., for clause (ii) (w.e.f. 1-4-1989).
10. Subs. by s. 86, ibid., for the proviso (w.e.f. 1-4-1989).
11. Ins. by s. 86, ibid. (w.e.f. 1-4-1989).
12. Subs. by Act 3 of 1989, s. 86, for sub-section (3) (w.e.f. 1-4-1989).
13. Subs. by Act 21 of 1998, s. 76, for Assistant Commissioner (w.e.f. 1-10-1998).
14. Subs. by s. 76, ibid., for Deputy Commissioner (w.e.f. 1-10-1998).
15. Subs. by Act 4 of 1988, s. 161 for An Appellate Assistant Commissioner (w.e.f. 1-4-1988).
16. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
17. Subs. by Act 4 of 1988, s. 161 for Commissioner (w.e.f. 1-4-1988).
18. Subs. by s. 161, ibid., Gift-tax Officer (w.e.f. 1-4-1988).
19. Ins. by Act 3 of 1989, s. 86 (w.e.f. 1-4-1989). | 4 | Penalty for failure to furnish returns, to comply with notices and concealment of gifts, etc Explanation.—In computing the period of limitation for the purposes of this section,—
(i) the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 38; and
(ii) any period during which a proceeding under this section for the levy of penalty is stayed by an order or injunction of any court, shall be excluded.(6) The provisions of this section as they stood immediately before their amendment by the Direct Tax Laws (Amendment) Act, 1989 (3 of 1989) shall apply to and in relation to any assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year and references in this section to the other provisions of this Act shall be construed as references to those provisions as for the time being in force and applicable to the relevant assessment year.1.Subs.by Act 53 of 1962, s.14, for Section 17 (w.e.f.1-4-1963).2.Subs.by Act 4 of 1988, s.161, for Gift-tax Officer (w.e.f.1-4-1988).3.Subs.by s.161, ibid., for Appellate Assistant Commissioner (w.e.f.1-4-1988).4.Ins.by Act 29 of 1977, s.39 and the Fifth Schedule (w.e.f.10-7-1978).5.Subs.by Act 4 of 1988, s.161, for Commissioner (w.e.f.1-4-1988).6.Clause (a) omitted by Act 3 of 1989, s.86 (w.e.f.1-4-1989).7.The words without reasonable cause omitted by Act 46 of 1986, s.40 (w.e.f.10-9-1986).8.Clause (i) omitted by Act 3 of 1989, s.86 (w.e.f.1-4-1989).9.Subs.by s.86, ibid., for clause (ii) (w.e.f.1-4-1989).10.Subs.by s.86, ibid., for the proviso (w.e.f.1-4-1989).11.Ins.by s.86, ibid.(w.e.f.1-4-1989).12.Subs.by Act 3 of 1989, s.86, for sub-section (3) (w.e.f.1-4-1989).13.Subs.by Act 21 of 1998, s.76, for Assistant Commissioner (w.e.f.1-10-1998).14.Subs.by s.76, ibid., for Deputy Commissioner (w.e.f.1-10-1998).15.Subs.by Act 4 of 1988, s.161 for An Appellate Assistant Commissioner (w.e.f.1-4-1988).16.Subs.by Act 29 of 1977, s.39 and the Fifth Schedule (w.e.f.10-7-1978).17.Subs.by Act 4 of 1988, s.161 for Commissioner (w.e.f.1-4-1988).18.Subs.by s.161, ibid., Gift-tax Officer (w.e.f.1-4-1988).19.Ins.by Act 3 of 1989, s.86 (w.e.f.1-4-1989). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35408§ionno=17A&orderno=32 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 17A | Penalty for failure to answer questions, sign statements, furnish information, allow inspecti ons, etc | 1(1) If a person,—
(a) being legally bound to state the truth of any matter touching the subject of his assessment, refuses to answer any question put to him by a gift-tax authority in the exercise of his powers under this Act; or
(b) refuses to sign any statement made by him in the course of any proceedings under this Act, which a gift-tax authority may legally require him to sign; or
(c) to whom a summons is issued under sub-section (1) of section 36, either to attend to give evidence or produce books of account or other documents at a certain place and time, omits to attend or produce the books of account or documents at the place and time,
he shall pay, by way of penalty, a sum which shall not be less than five hundred rupees but which may extend to ten thousand rupees for each such default or failure :
Provided that no penalty shall be imposable under clause (c) if the person proves that there was reasonable cause for the said failure.
(2) If a person fails to furnish in due time any statement or information which such person is bound to furnish to the Assessing Officer under section 37, he shall pay, by way of penalty, a sum which shall not be less than one hundred rupees but which may extend to two hundred rupees for every day during which the failure continues :
Provided that no penalty shall be imposable under this sub-section if the person proves that there was reasonable cause for the said failure.
(3) Any penalty imposable under sub-section (1) or sub-section (2) shall be imposed—
(a) in a case where the contravention, failure or default in respect of which such penalty is imposable occurs in the course of any proceeding before a gift-tax authority not lower in rank than a 2 Joint Director or a 3 Joint Commissioner, by such gift-tax authority;
(b) in any other case, by the 2 Joint Director or the 3 Joint Commissioner.
(4) No order under this section shall be passed by any gift-tax authority referred to in sub-section (3) unless the person on whom penalty is proposed to be imposed has been heard or has been given a reasonable opportunity of being heard in the matter by such authority.
Explanation.—In this section, gift-tax authority includes a Director General, Director, 2 Joint Director, 4 Assistant Director or Deputy Director or Valuation Officer while exercising the powers vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the matters specified in sub-section (1) of section 36.1. Subs. by Act 3 of 1989, s. 87, for section 17A (w.e.f. 1-4-1989).
2. Subs. by Act 21 of 1998, s. 76, for Deputy Director (w.e.f. 1-10-1998).
3. Subs. by s. 76, ibid., for Deputy Commissioner (w.e.f. 1-10-1998).
4. Subs. by s. 76, ibid., for Assistant Director (w.e.f. 1-10-1998). | 0 | Penalty for failure to answer questions, sign statements, furnish information, allow inspecti ons, etc 1(1) If a person,—
(a) being legally bound to state the truth of any matter touching the subject of his assessment, refuses to answer any question put to him by a gift-tax authority in the exercise of his powers under this Act; or
(b) refuses to sign any statement made by him in the course of any proceedings under this Act, which a gift-tax authority may legally require him to sign; or
(c) to whom a summons is issued under sub-section (1) of section 36, either to attend to give evidence or produce books of account or other documents at a certain place and time, omits to attend or produce the books of account or documents at the place and time,
he shall pay, by way of penalty, a sum which shall not be less than five hundred rupees but which may extend to ten thousand rupees for each such default or failure :
Provided that no penalty shall be imposable under clause (c) if the person proves that there was reasonable cause for the said failure.(2) If a person fails to furnish in due time any statement or information which such person is bound to furnish to the Assessing Officer under section 37, he shall pay, by way of penalty, a sum which shall not be less than one hundred rupees but which may extend to two hundred rupees for every day during which the failure continues :
Provided that no penalty shall be imposable under this sub-section if the person proves that there was reasonable cause for the said failure.(3) Any penalty imposable under sub-section (1) or sub-section (2) shall be imposed—
(a) in a case where the contravention, failure or default in respect of which such penalty is imposable occurs in the course of any proceeding before a gift-tax authority not lower in rank than a 2 Joint Director or a 3 Joint Commissioner, by such gift-tax authority;
(b) in any other case, by the 2 Joint Director or the 3 Joint Commissioner.(4) No order under this section shall be passed by any gift-tax authority referred to in sub-section (3) unless the person on whom penalty is proposed to be imposed has been heard or has been given a reasonable opportunity of being heard in the matter by such authority.Explanation.—In this section, gift-tax authority includes a Director General, Director, 2 Joint Director, 4 Assistant Director or Deputy Director or Valuation Officer while exercising the powers vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the matters specified in sub-section (1) of section 36.1.Subs.by Act 3 of 1989, s.87, for section 17A (w.e.f.1-4-1989).2.Subs.by Act 21 of 1998, s.76, for Deputy Director (w.e.f.1-10-1998).3.Subs.by s.76, ibid., for Deputy Commissioner (w.e.f.1-10-1998).4.Subs.by s.76, ibid., for Assistant Director (w.e.f.1-10-1998). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35358§ionno=18&orderno=33 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 18 | Rebate on advance payments | 1If a person making a taxable gift pays into the treasury within fifteen days of his making the gift any part of the amount of tax due on the gift calculated at rates specified in the Schedule 2 or at the rate specified in sub-section (2) of section 3, he shall, at the time of assessment under section 15, be given credit—
(i) for the amount so paid; and
(ii) for a sum equal to one-ninth of the amount so paid, so however, that such sum shall in no case exceed one-tenth of the tax due on the gift.
Explanation.—If a person makes more than one taxable gift in the course of a previous year, the amount of tax due on any one of such gifts shall be the difference between the total amount of tax due on the aggregate value of all the taxable gifts so far made, including the taxable gift in respect of which tax has to be paid, calculated at the rates specified in the Schedule or, as the case may be 3 at the rate specified in sub-section (2) of section 3, and the total amount of tax on the aggregate value of all the gifts made during that year, excluding the taxable gift in respect of which tax has to be paid, calculated at the rates specified in the Schedule or, as the case may be, 3 at the rate specified in sub-section (2) of section 3.1. Subs. by Act 41 of 1975, s. 115, for section 18 (w.e.f. 1-4-1976).
2. Subs. by Act 23 of 1986, s. 44, for or, in case where the provisions of Section 6-A are applicable to a gift, in the manner specified in that section (w.e.f. 1-4-1987).
3. Subs. by s. 44, ibid., for in the manner specified in section 6A (w.e.f. 1-4-1987). | 0 | Rebate on advance payments 1If a person making a taxable gift pays into the treasury within fifteen days of his making the gift any part of the amount of tax due on the gift calculated at rates specified in the Schedule 2 or at the rate specified in sub-section (2) of section 3, he shall, at the time of assessment under section 15, be given credit—
(i) for the amount so paid; and
(ii) for a sum equal to one-ninth of the amount so paid, so however, that such sum shall in no case exceed one-tenth of the tax due on the gift.Explanation.—If a person makes more than one taxable gift in the course of a previous year, the amount of tax due on any one of such gifts shall be the difference between the total amount of tax due on the aggregate value of all the taxable gifts so far made, including the taxable gift in respect of which tax has to be paid, calculated at the rates specified in the Schedule or, as the case may be 3 at the rate specified in sub-section (2) of section 3, and the total amount of tax on the aggregate value of all the gifts made during that year, excluding the taxable gift in respect of which tax has to be paid, calculated at the rates specified in the Schedule or, as the case may be, 3 at the rate specified in sub-section (2) of section 3.1.Subs.by Act 41 of 1975, s.115, for section 18 (w.e.f.1-4-1976).2.Subs.by Act 23 of 1986, s.44, for or, in case where the provisions of Section 6-A are applicable to a gift, in the manner specified in that section (w.e.f.1-4-1987).3.Subs.by s.44, ibid., for in the manner specified in section 6A (w.e.f.1-4-1987). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35359§ionno=18A&orderno=34 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 18A | Credit for stamp duty paid on instrument of gift | 1Where any stamp duty has been paid under any law relating to stamp duty in force in any State on an instrument of gift of property, the assessee shall be entitled to a deduction from the gift-tax payable by him of an amount equal to the stamp duty so paid or one-half of the gift-tax payable, before making the deduction under this section, whichever is less.
2 * * * * *1. Subs, by Act 14 of 1982, s. 39 for section 18A (w.e.f. 1-4-1983).
2. Chapter IV-A containing section 18-B omitted by Act 3 of 1989, s. 95 (w.e.f. 1-4-1989). Earlier it was inserted by Act 4 of 1988, s. 175 (w.e.f. 1-4-1989). | 0 | Credit for stamp duty paid on instrument of gift 1Where any stamp duty has been paid under any law relating to stamp duty in force in any State on an instrument of gift of property, the assessee shall be entitled to a deduction from the gift-tax payable by him of an amount equal to the stamp duty so paid or one-half of the gift-tax payable, before making the deduction under this section, whichever is less.2 * * * * *1.Subs, by Act 14 of 1982, s.39 for section 18A (w.e.f.1-4-1983).2.Chapter IV-A containing section 18-B omitted by Act 3 of 1989, s.95 (w.e.f.1-4-1989).Earlier it was inserted by Act 4 of 1988, s.175 (w.e.f.1-4-1989). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35360§ionno=19&orderno=35 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 19 | Tax of deceased person payable by legal representative | (1) Where a person dies, his executor, administrator or other legal representative shall be liable to pay out of the estate of the deceased person, to the extent to which the estate is capable of meeting the charge, the gift-tax determined as payable by such person, or any sum which would have been payable by him under this Act if he had not died.
(2) Where a person dies without having furnished a return under section 13, or after having furnished a return which the 1 Assessing Officer has reason to believe to be incorrect or incomplete, the 1 Assessing Officer may make an assessment of the value of the taxable gifts made by such person and determine the gift-tax payable by him, and for this purpose may, by the issue of the appropriate notice which would have had to be served upon the deceased person if he had survived, require from the executor, administrator, or other legal representative of the deceased person any accounts, documents, or other evidence which might, under the provisions of section 15, have been required from the deceased person.
(3) The provisions of sections 13, 14 and 16 shall apply to an executor, administrator or other legal representative as they apply to any person referred to in 2 those sections.1. Subs. by Act 4 of 1988, s. 161, for ―\Gift-tax Officer‖\ (w.e.f. 1-4-1988).
2. Subs. by Act 58 of 1960, s. 3 and the Second Schedule, for that section (w.e.f. 26-12-1960) | 0 | Tax of deceased person payable by legal representative (1) Where a person dies, his executor, administrator or other legal representative shall be liable to pay out of the estate of the deceased person, to the extent to which the estate is capable of meeting the charge, the gift-tax determined as payable by such person, or any sum which would have been payable by him under this Act if he had not died.(2) Where a person dies without having furnished a return under section 13, or after having furnished a return which the 1 Assessing Officer has reason to believe to be incorrect or incomplete, the 1 Assessing Officer may make an assessment of the value of the taxable gifts made by such person and determine the gift-tax payable by him, and for this purpose may, by the issue of the appropriate notice which would have had to be served upon the deceased person if he had survived, require from the executor, administrator, or other legal representative of the deceased person any accounts, documents, or other evidence which might, under the provisions of section 15, have been required from the deceased person.(3) The provisions of sections 13, 14 and 16 shall apply to an executor, administrator or other legal representative as they apply to any person referred to in 2 those sections.1.Subs.by Act 4 of 1988, s.161, for ―\Gift-tax Officer‖\ (w.e.f.1-4-1988).2.Subs.by Act 58 of 1960, s.3 and the Second Schedule, for that section (w.e.f.26-12-1960) |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35361§ionno=19A&orderno=36 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 19A | Assessment of persons leaving India | 1 (1) Notwithstanding anything contained in section 3, when it appears to the 2 Assessing Officer that any individual may leave India during the current assessment year, or shortly after its expiry and that he has no present intention of returning to India, the gifts made by such individual during the period from the expiry of the previous year for that assessment year up to the probable date of his departure from India, shall be chargeable to gift-tax in that assessment year.
(2) The taxable gifts made in each completed previous year or part of any previous year included in such period shall be chargeable to gift-tax at the rate or rates specified in the Schedule 3 or, as the case may be, at the rate specified in sub-section (2) of section 3, and separate assessment shall be made in respect of each such completed previous year or part of any previous year.
(3) The 2 Assessing Officer may estimate the value of the gifts made by such individual during such period or any part thereof, where it cannot be readily determined in the manner provided in this Act.
(4) For the purpose of making an assessment under sub-section (1), the 2 Assessing Officer may serve a notice upon such individual requiring him to furnish, within such time, not being less than seven days, as may be specified in the notice, a return in the same form and verified in the same manner as 4 a return under sub-section (1) of section 13, giving particulars of the gifts made by him during each completed previous year comprised in the period referred to in sub-section (1) and during any part of the previous year comprised in that period; and the provisions of this Act shall, so far as may be, and subject to the provisions of this section, apply 5 as if the notice were a notice issued under clause (i) of sub-section (4) of section 15.
(5) The gift-tax chargeable under this section shall be in addition to the tax, if any, chargeable under any other provision of this Act.
(6) Where the provisions of sub-section (1) are applicable, any notice issued by the 2 Assessing Officer under 6 clause (i) of sub-section (4) of section 15 or under section 16 in respect of any gift-tax chargeable under any other provisions of this Act may, notwithstanding anything contained in 6 clause (i) of sub-section (4) of section 15, or section 16, as the case may be, require the furnishing of the return by such individual within such period, not being less than seven days, as the 2 Assessing Officer may think proper.1. Ins. by Act 53 of 1962, s. 15 (w.e.f. 1-4-1963).
2. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
3. Ins. by Act 23 of 1986, s. 45 (w.e.f. 1-4-1987).
4. Subs. by Act 4 of 1988, s. 186, for a return under sub-section (2) of section 13 (w.e.f. 1-4-1989).
5. Subs. by s. 186, ibid., for as if the notice were a notice issued under sub-section (2) of section 13 (w.e.f. 1-4-1989).
6. Subs. by s. 186, ibid., for sub-section (2) of section 13 (w.e.f. 1-4-1989). | 0 | Assessment of persons leaving India 1 (1) Notwithstanding anything contained in section 3, when it appears to the 2 Assessing Officer that any individual may leave India during the current assessment year, or shortly after its expiry and that he has no present intention of returning to India, the gifts made by such individual during the period from the expiry of the previous year for that assessment year up to the probable date of his departure from India, shall be chargeable to gift-tax in that assessment year.(2) The taxable gifts made in each completed previous year or part of any previous year included in such period shall be chargeable to gift-tax at the rate or rates specified in the Schedule 3 or, as the case may be, at the rate specified in sub-section (2) of section 3, and separate assessment shall be made in respect of each such completed previous year or part of any previous year.(3) The 2 Assessing Officer may estimate the value of the gifts made by such individual during such period or any part thereof, where it cannot be readily determined in the manner provided in this Act.(4) For the purpose of making an assessment under sub-section (1), the 2 Assessing Officer may serve a notice upon such individual requiring him to furnish, within such time, not being less than seven days, as may be specified in the notice, a return in the same form and verified in the same manner as 4 a return under sub-section (1) of section 13, giving particulars of the gifts made by him during each completed previous year comprised in the period referred to in sub-section (1) and during any part of the previous year comprised in that period; and the provisions of this Act shall, so far as may be, and subject to the provisions of this section, apply 5 as if the notice were a notice issued under clause (i) of sub-section (4) of section 15.(5) The gift-tax chargeable under this section shall be in addition to the tax, if any, chargeable under any other provision of this Act.(6) Where the provisions of sub-section (1) are applicable, any notice issued by the 2 Assessing Officer under 6 clause (i) of sub-section (4) of section 15 or under section 16 in respect of any gift-tax chargeable under any other provisions of this Act may, notwithstanding anything contained in 6 clause (i) of sub-section (4) of section 15, or section 16, as the case may be, require the furnishing of the return by such individual within such period, not being less than seven days, as the 2 Assessing Officer may think proper.1.Ins.by Act 53 of 1962, s.15 (w.e.f.1-4-1963).2.Subs.by Act 4 of 1988, s.161, for Gift-tax Officer (w.e.f.1-4-1988).3.Ins.by Act 23 of 1986, s.45 (w.e.f.1-4-1987).4.Subs.by Act 4 of 1988, s.186, for a return under sub-section (2) of section 13 (w.e.f.1-4-1989).5.Subs.by s. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35361§ionno=19A&orderno=36 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 19A | Assessment of persons leaving India | 1 (1) Notwithstanding anything contained in section 3, when it appears to the 2 Assessing Officer that any individual may leave India during the current assessment year, or shortly after its expiry and that he has no present intention of returning to India, the gifts made by such individual during the period from the expiry of the previous year for that assessment year up to the probable date of his departure from India, shall be chargeable to gift-tax in that assessment year.
(2) The taxable gifts made in each completed previous year or part of any previous year included in such period shall be chargeable to gift-tax at the rate or rates specified in the Schedule 3 or, as the case may be, at the rate specified in sub-section (2) of section 3, and separate assessment shall be made in respect of each such completed previous year or part of any previous year.
(3) The 2 Assessing Officer may estimate the value of the gifts made by such individual during such period or any part thereof, where it cannot be readily determined in the manner provided in this Act.
(4) For the purpose of making an assessment under sub-section (1), the 2 Assessing Officer may serve a notice upon such individual requiring him to furnish, within such time, not being less than seven days, as may be specified in the notice, a return in the same form and verified in the same manner as 4 a return under sub-section (1) of section 13, giving particulars of the gifts made by him during each completed previous year comprised in the period referred to in sub-section (1) and during any part of the previous year comprised in that period; and the provisions of this Act shall, so far as may be, and subject to the provisions of this section, apply 5 as if the notice were a notice issued under clause (i) of sub-section (4) of section 15.
(5) The gift-tax chargeable under this section shall be in addition to the tax, if any, chargeable under any other provision of this Act.
(6) Where the provisions of sub-section (1) are applicable, any notice issued by the 2 Assessing Officer under 6 clause (i) of sub-section (4) of section 15 or under section 16 in respect of any gift-tax chargeable under any other provisions of this Act may, notwithstanding anything contained in 6 clause (i) of sub-section (4) of section 15, or section 16, as the case may be, require the furnishing of the return by such individual within such period, not being less than seven days, as the 2 Assessing Officer may think proper.1. Ins. by Act 53 of 1962, s. 15 (w.e.f. 1-4-1963).
2. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
3. Ins. by Act 23 of 1986, s. 45 (w.e.f. 1-4-1987).
4. Subs. by Act 4 of 1988, s. 186, for a return under sub-section (2) of section 13 (w.e.f. 1-4-1989).
5. Subs. by s. 186, ibid., for as if the notice were a notice issued under sub-section (2) of section 13 (w.e.f. 1-4-1989).
6. Subs. by s. 186, ibid., for sub-section (2) of section 13 (w.e.f. 1-4-1989). | 1 | Assessment of persons leaving India 186, ibid. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35361§ionno=19A&orderno=36 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 19A | Assessment of persons leaving India | 1 (1) Notwithstanding anything contained in section 3, when it appears to the 2 Assessing Officer that any individual may leave India during the current assessment year, or shortly after its expiry and that he has no present intention of returning to India, the gifts made by such individual during the period from the expiry of the previous year for that assessment year up to the probable date of his departure from India, shall be chargeable to gift-tax in that assessment year.
(2) The taxable gifts made in each completed previous year or part of any previous year included in such period shall be chargeable to gift-tax at the rate or rates specified in the Schedule 3 or, as the case may be, at the rate specified in sub-section (2) of section 3, and separate assessment shall be made in respect of each such completed previous year or part of any previous year.
(3) The 2 Assessing Officer may estimate the value of the gifts made by such individual during such period or any part thereof, where it cannot be readily determined in the manner provided in this Act.
(4) For the purpose of making an assessment under sub-section (1), the 2 Assessing Officer may serve a notice upon such individual requiring him to furnish, within such time, not being less than seven days, as may be specified in the notice, a return in the same form and verified in the same manner as 4 a return under sub-section (1) of section 13, giving particulars of the gifts made by him during each completed previous year comprised in the period referred to in sub-section (1) and during any part of the previous year comprised in that period; and the provisions of this Act shall, so far as may be, and subject to the provisions of this section, apply 5 as if the notice were a notice issued under clause (i) of sub-section (4) of section 15.
(5) The gift-tax chargeable under this section shall be in addition to the tax, if any, chargeable under any other provision of this Act.
(6) Where the provisions of sub-section (1) are applicable, any notice issued by the 2 Assessing Officer under 6 clause (i) of sub-section (4) of section 15 or under section 16 in respect of any gift-tax chargeable under any other provisions of this Act may, notwithstanding anything contained in 6 clause (i) of sub-section (4) of section 15, or section 16, as the case may be, require the furnishing of the return by such individual within such period, not being less than seven days, as the 2 Assessing Officer may think proper.1. Ins. by Act 53 of 1962, s. 15 (w.e.f. 1-4-1963).
2. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
3. Ins. by Act 23 of 1986, s. 45 (w.e.f. 1-4-1987).
4. Subs. by Act 4 of 1988, s. 186, for a return under sub-section (2) of section 13 (w.e.f. 1-4-1989).
5. Subs. by s. 186, ibid., for as if the notice were a notice issued under sub-section (2) of section 13 (w.e.f. 1-4-1989).
6. Subs. by s. 186, ibid., for sub-section (2) of section 13 (w.e.f. 1-4-1989). | 2 | Assessment of persons leaving India |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35361§ionno=19A&orderno=36 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 19A | Assessment of persons leaving India | 1 (1) Notwithstanding anything contained in section 3, when it appears to the 2 Assessing Officer that any individual may leave India during the current assessment year, or shortly after its expiry and that he has no present intention of returning to India, the gifts made by such individual during the period from the expiry of the previous year for that assessment year up to the probable date of his departure from India, shall be chargeable to gift-tax in that assessment year.
(2) The taxable gifts made in each completed previous year or part of any previous year included in such period shall be chargeable to gift-tax at the rate or rates specified in the Schedule 3 or, as the case may be, at the rate specified in sub-section (2) of section 3, and separate assessment shall be made in respect of each such completed previous year or part of any previous year.
(3) The 2 Assessing Officer may estimate the value of the gifts made by such individual during such period or any part thereof, where it cannot be readily determined in the manner provided in this Act.
(4) For the purpose of making an assessment under sub-section (1), the 2 Assessing Officer may serve a notice upon such individual requiring him to furnish, within such time, not being less than seven days, as may be specified in the notice, a return in the same form and verified in the same manner as 4 a return under sub-section (1) of section 13, giving particulars of the gifts made by him during each completed previous year comprised in the period referred to in sub-section (1) and during any part of the previous year comprised in that period; and the provisions of this Act shall, so far as may be, and subject to the provisions of this section, apply 5 as if the notice were a notice issued under clause (i) of sub-section (4) of section 15.
(5) The gift-tax chargeable under this section shall be in addition to the tax, if any, chargeable under any other provision of this Act.
(6) Where the provisions of sub-section (1) are applicable, any notice issued by the 2 Assessing Officer under 6 clause (i) of sub-section (4) of section 15 or under section 16 in respect of any gift-tax chargeable under any other provisions of this Act may, notwithstanding anything contained in 6 clause (i) of sub-section (4) of section 15, or section 16, as the case may be, require the furnishing of the return by such individual within such period, not being less than seven days, as the 2 Assessing Officer may think proper.1. Ins. by Act 53 of 1962, s. 15 (w.e.f. 1-4-1963).
2. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
3. Ins. by Act 23 of 1986, s. 45 (w.e.f. 1-4-1987).
4. Subs. by Act 4 of 1988, s. 186, for a return under sub-section (2) of section 13 (w.e.f. 1-4-1989).
5. Subs. by s. 186, ibid., for as if the notice were a notice issued under sub-section (2) of section 13 (w.e.f. 1-4-1989).
6. Subs. by s. 186, ibid., for sub-section (2) of section 13 (w.e.f. 1-4-1989). | 3 | Assessment of persons leaving India , for as if the notice were a notice issued under sub-section (2) of section 13 (w.e.f.1-4-1989).6.Subs.by s.186, ibid., for sub-section (2) of section 13 (w.e.f.1-4-1989). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35362§ionno=20&orderno=37 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 20 | Assessment after partition of a Hindu undivided family | (1) Where, at the time of making an assessment, it is brought to the notice of the 1 Assessing Officer that a partition has taken place among the members of a Hindu undivided family, and the 1 Assessing Officer, after enquiry, is satisfied that the joint family property has been partitioned among the various members or groups of members in definite portions, he shall record an order to that effect and he shall make assessments 2 on the value of the taxable taxable gifts made by the family as such as if no partition had taken place and each member or group of members shall be liable jointly and severally for the tax assessed on the value of the taxable gifts made by the joint family as such.
(2) Where the 1 Assessing Officer is not so satisfied, he may, by order, declare that such family shall be deemed for the purposes of this Act to continue to be a Hindu undivided family.1. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
2. Subs. by Act 58 of 1960, s. 3 and the Second Schedule, for on the amount of taxable gifts (w.e.f. 26-12-1960). | 0 | Assessment after partition of a Hindu undivided family (1) Where, at the time of making an assessment, it is brought to the notice of the 1 Assessing Officer that a partition has taken place among the members of a Hindu undivided family, and the 1 Assessing Officer, after enquiry, is satisfied that the joint family property has been partitioned among the various members or groups of members in definite portions, he shall record an order to that effect and he shall make assessments 2 on the value of the taxable taxable gifts made by the family as such as if no partition had taken place and each member or group of members shall be liable jointly and severally for the tax assessed on the value of the taxable gifts made by the joint family as such.(2) Where the 1 Assessing Officer is not so satisfied, he may, by order, declare that such family shall be deemed for the purposes of this Act to continue to be a Hindu undivided family.1.Subs.by Act 4 of 1988, s.161, for Gift-tax Officer (w.e.f.1-4-1988).2.Subs.by Act 58 of 1960, s.3 and the Second Schedule, for on the amount of taxable gifts (w.e.f.26-12-1960). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35363§ionno=21&orderno=38 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 21 | Liability in case of discontinued firm or association of persons | (1) Where a firm or association of persons liable to pay gift-tax has been discontinued or dissolved, the 1 Assessing Officer shall determine the gift-tax payable by the firm or association of persons as such as if no such discontinuance or dissolution had taken place.
(2) If the 1 Assessing Officer, the 2 Deputy Commissioner (Appeals), 3 the Commissioner (Appeals) or the Appellate Tribunal in the course of any proceeding under this Act in respect of any such firm or other association of persons as is referred to in sub-section (1) is satisfied that the firm or association is guilty of any of the acts specified in clause (a) or clause (b) or clause (c) of sub-section (1) of section 17, he or it may impose or direct the imposition of a penalty in accordance with the provisions of that section.
(3) Every person who was at the time of such discontinuance or dissolution a partner of the firm or a member of the association, as the case may be, shall be jointly and severally liable for the amount of tax or penalty payable, and all the provisions of Chapter VII, so far as may be, shall apply to any such assessment or imposition of penalty.1. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
2. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
3. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978). | 0 | Liability in case of discontinued firm or association of persons (1) Where a firm or association of persons liable to pay gift-tax has been discontinued or dissolved, the 1 Assessing Officer shall determine the gift-tax payable by the firm or association of persons as such as if no such discontinuance or dissolution had taken place.(2) If the 1 Assessing Officer, the 2 Deputy Commissioner (Appeals), 3 the Commissioner (Appeals) or the Appellate Tribunal in the course of any proceeding under this Act in respect of any such firm or other association of persons as is referred to in sub-section (1) is satisfied that the firm or association is guilty of any of the acts specified in clause (a) or clause (b) or clause (c) of sub-section (1) of section 17, he or it may impose or direct the imposition of a penalty in accordance with the provisions of that section.(3) Every person who was at the time of such discontinuance or dissolution a partner of the firm or a member of the association, as the case may be, shall be jointly and severally liable for the amount of tax or penalty payable, and all the provisions of Chapter VII, so far as may be, shall apply to any such assessment or imposition of penalty.1.Subs.by Act 4 of 1988, s.161, for Gift-tax Officer (w.e.f.1-4-1988).2.Subs.by s.161, ibid., for Appellate Assistant Commissioner (w.e.f.1-4-1988).3.Ins.by Act 29 of 1977, s.39 and the Fifth Schedule (w.e.f.10-7-1978). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35364§ionno=21A&orderno=39 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 21A | Assessment of donee when the donor cannot be found | 2(1) Where an 1 Assessing Officer after using all due and reasonable diligence cannot find the donor who had made any taxable gifts, for the purpose of service of notice under sub-section (2) of section 13 or under section 16, the 1 Assessing Officer may make an assessment of the value of all such taxable gifts made by him and determine the gift-tax payable by him and for this purpose may, by the issue of the appropriate notice which would have had to be served upon the donor, require from the donee or donees any accounts, documents or other evidence which might, under the provisions of section 15, have been required from the donor.
(2) Where any assessment in respect of the taxable gifts made by the donor has been made under subsection (1), every donee shall be liable for the gift-tax so assessed :
Provided that where the donees are more than one, they shall be jointly and severally liable for the amount of the gift-tax so assessed :
Provided further that the amount of the gift-tax which may be recovered from each donee shall not exceed the value of the gift made to him as on the date of the gift.
(3) The provisions of sections 13, 14 and 16 shall apply to a donee as they apply to any person referred to in those sections.1. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
2. Ins. by Act 53 of 1962, s. 16 (w.e.f. 1-4-1963) | 0 | Assessment of donee when the donor cannot be found 2(1) Where an 1 Assessing Officer after using all due and reasonable diligence cannot find the donor who had made any taxable gifts, for the purpose of service of notice under sub-section (2) of section 13 or under section 16, the 1 Assessing Officer may make an assessment of the value of all such taxable gifts made by him and determine the gift-tax payable by him and for this purpose may, by the issue of the appropriate notice which would have had to be served upon the donor, require from the donee or donees any accounts, documents or other evidence which might, under the provisions of section 15, have been required from the donor.(2) Where any assessment in respect of the taxable gifts made by the donor has been made under subsection (1), every donee shall be liable for the gift-tax so assessed :
Provided that where the donees are more than one, they shall be jointly and severally liable for the amount of the gift-tax so assessed :
Provided further that the amount of the gift-tax which may be recovered from each donee shall not exceed the value of the gift made to him as on the date of the gift.(3) The provisions of sections 13, 14 and 16 shall apply to a donee as they apply to any person referred to in those sections.1.Subs.by Act 4 of 1988, s.161, for Gift-tax Officer (w.e.f.1-4-1988).2.Ins.by Act 53 of 1962, s.16 (w.e.f.1-4-1963) |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35365§ionno=22&orderno=40 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 22 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer | 1 ,2(1) 3 Subject to the provisions of sub-section (1A), any person,
(a) objecting to the value of 4 * * * taxable gifts determined under this Act; or
(b) objecting to the amount of gift-tax determined as payable by him under this Act; or
(c) denying his liability to be assessed under this Act; or
5 (d) objecting to any penalty imposed by the Assessing Officer under section 17 6 * * *; or
(e) objecting to any order of the 7 Assessing Officer under sub-section (2) of section 20; or
(f) objecting to any penalty imposed by the 7 Assessing Officer under 8 sub-section (1) of section 221 of the Income-tax Act as applied under section 33 for the purposes of gift-tax; 9 or
10 (g) objecting to an order of the 7 Assessing Officer under section 34 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under that section; or
11 * * * * *
may appeal to the 12 Deputy Commissioner (Appeals) against the assessment or order, as the case may be, be, in the prescribed form and verified in the prescribed manner :
Provided that no appeal shall lie under clause (f) unless the tax has been paid before the appeal is filed.
13 (1A) Notwithstanding anything contained in sub-section (1), any person,
(a) objecting to the value of taxable gifts determined under this Act or objecting to the amount of gift-tax determined as payable by him or denying his liability to be assessed under this Act where the value of taxable gifts determined on assessment exceeds two lakh rupees; or
14(b) objecting to any assessment or order referred to in clauses (a) to (g) (both inclusive) of sub-section (1), where such assessment or order has been made by the 15Joint Commissioner in exercise of the powers or functions conferred on or assigned to him under section 7 or section 10; or
16(c) objecting to any penalty imposed under sub-section (1) of section 17 with the previous approval of the 15Joint Commissioner as specified in sub-section (3) of that section;
(d) objecting to any penalty imposed by the 17Joint Director or the 15Joint Commissioner under section 17A; or
(e) objecting to any order made by an 7 Assessing Officer in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct,
may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner:
Provided that no appeal shall lie under clause (b) of this sub-section against any order referred to in clause (f) of sub-section (1) unless the tax has been paid before the appeal is filed.
18 (1B) Notwithstanding anything contained in sub-section (1), the Board or the Director General or the Chief Commissioner or the Commissioner, if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals), if the Board or, as the case may be, the Director General, the Chief Commissioner or the Commissioner (at the request of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred :
Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be reheard.
(2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period.
(3) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing.
(4) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may,—
(a) at the hearing of an appeal allow an appellant to go into any ground of appeal not specified in the grounds of appeal;
(b) before disposing of an appeal, make such further inquiry as he thinks fit or cause further enquiry to be made by the 21 Assessing Officer.
(5) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may pass such order as he thinks fit which may include an order enhancing the amount of gift-tax determined or penalty imposed:
Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
22 (5A) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) by the appellant.
(5B) The order of the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
(6) A copy of every order passed by the 23 Deputy Commissioner (Appeals) 24 or, as the case may be, the Commissioner (Appeals) under this section shall be forwarded to the appellant and the 25 Chief Commissioner or Commissioner.1. Subs. by Act 4 of 1988, s. 161, for Gft-tax Officer (w.e.f. 1-4-1988).
2. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
3. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for Any person (w.e.f. 10-7-1978).
4. The word his omitted by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963)
5. Subs. by Act 4 of 1988, s. 176, for clause (d) (w.e.f. 1-4-1989).
6. The words, figures, letters and bracket as it stood immediately before the 1st day of April, 1989 or under section 17 as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988) omitted by Act 3 of 1989, s. 88 (w.e.f. 1-4-1989).
7. Subs. by Act 4 of 1988, s. 161, for Gift tax Officer (w.e.f. 1-4-1988).
8. Subs. by Act 53 of 1962, s. 17, for sub-section (1) of section 46 of the Income-tax Act (w.e.f. 1-4-1963).
9. Added by s. 17, ibid. (w.e.f. 1-4-1963).
10. Ins. by s. 17, ibid, (w.e.f. 1-4-1963).
11. Clause (h) omitted by Act 4 of 1988, s. 176 (w.e.f. 1-4-1989).
12. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
13. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
14. Subs. by Act 4 of 1988, s. 176, for clauses (b), (c) and (d) (w.e.f. 1-4-1989).
15. Subs. by Act 21 of 1998, s. 76, for Deputy Commissioner (w.e.f. 1-10-1998).
16. Subs. by Act 3 of 1989, s. 88, for clause (c) (w.e.f. 1-4-1989).
17. Subs. by Act 21 of 1998, s. 76, for Deputy Director (w.e.f. 1-10-1998).
18. Subs. by Act 4 of 1988, s. 176, for sub-sections (1B) and (1C) (w.e.f. 1-4-1989).
19. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
20. Ins. by Act 29 of 1977, s. 39 and Fifth Schedule (w.e.f. 10-7-1978).
21. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
22. Ins. by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963).
23. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
24. Ins. by 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
25. Subs. by Act 4 of 1988, s. 161, for Commissioner (w.e.f. 1-4-1988). | 0 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer 1 ,2(1) 3 Subject to the provisions of sub-section (1A), any person,
(a) objecting to the value of 4 * * * taxable gifts determined under this Act; or
(b) objecting to the amount of gift-tax determined as payable by him under this Act; or
(c) denying his liability to be assessed under this Act; or
5 (d) objecting to any penalty imposed by the Assessing Officer under section 17 6 * * *; or
(e) objecting to any order of the 7 Assessing Officer under sub-section (2) of section 20; or
(f) objecting to any penalty imposed by the 7 Assessing Officer under 8 sub-section (1) of section 221 of the Income-tax Act as applied under section 33 for the purposes of gift-tax; 9 or
10 (g) objecting to an order of the 7 Assessing Officer under section 34 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under that section; or
11 * * * * *
may appeal to the 12 Deputy Commissioner (Appeals) against the assessment or order, as the case may be, be, in the prescribed form and verified in the prescribed manner :
Provided that no appeal shall lie under clause (f) unless the tax has been paid before the appeal is filed. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35365§ionno=22&orderno=40 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 22 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer | 1 ,2(1) 3 Subject to the provisions of sub-section (1A), any person,
(a) objecting to the value of 4 * * * taxable gifts determined under this Act; or
(b) objecting to the amount of gift-tax determined as payable by him under this Act; or
(c) denying his liability to be assessed under this Act; or
5 (d) objecting to any penalty imposed by the Assessing Officer under section 17 6 * * *; or
(e) objecting to any order of the 7 Assessing Officer under sub-section (2) of section 20; or
(f) objecting to any penalty imposed by the 7 Assessing Officer under 8 sub-section (1) of section 221 of the Income-tax Act as applied under section 33 for the purposes of gift-tax; 9 or
10 (g) objecting to an order of the 7 Assessing Officer under section 34 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under that section; or
11 * * * * *
may appeal to the 12 Deputy Commissioner (Appeals) against the assessment or order, as the case may be, be, in the prescribed form and verified in the prescribed manner :
Provided that no appeal shall lie under clause (f) unless the tax has been paid before the appeal is filed.
13 (1A) Notwithstanding anything contained in sub-section (1), any person,
(a) objecting to the value of taxable gifts determined under this Act or objecting to the amount of gift-tax determined as payable by him or denying his liability to be assessed under this Act where the value of taxable gifts determined on assessment exceeds two lakh rupees; or
14(b) objecting to any assessment or order referred to in clauses (a) to (g) (both inclusive) of sub-section (1), where such assessment or order has been made by the 15Joint Commissioner in exercise of the powers or functions conferred on or assigned to him under section 7 or section 10; or
16(c) objecting to any penalty imposed under sub-section (1) of section 17 with the previous approval of the 15Joint Commissioner as specified in sub-section (3) of that section;
(d) objecting to any penalty imposed by the 17Joint Director or the 15Joint Commissioner under section 17A; or
(e) objecting to any order made by an 7 Assessing Officer in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct,
may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner:
Provided that no appeal shall lie under clause (b) of this sub-section against any order referred to in clause (f) of sub-section (1) unless the tax has been paid before the appeal is filed.
18 (1B) Notwithstanding anything contained in sub-section (1), the Board or the Director General or the Chief Commissioner or the Commissioner, if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals), if the Board or, as the case may be, the Director General, the Chief Commissioner or the Commissioner (at the request of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred :
Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be reheard.
(2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period.
(3) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing.
(4) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may,—
(a) at the hearing of an appeal allow an appellant to go into any ground of appeal not specified in the grounds of appeal;
(b) before disposing of an appeal, make such further inquiry as he thinks fit or cause further enquiry to be made by the 21 Assessing Officer.
(5) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may pass such order as he thinks fit which may include an order enhancing the amount of gift-tax determined or penalty imposed:
Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
22 (5A) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) by the appellant.
(5B) The order of the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
(6) A copy of every order passed by the 23 Deputy Commissioner (Appeals) 24 or, as the case may be, the Commissioner (Appeals) under this section shall be forwarded to the appellant and the 25 Chief Commissioner or Commissioner.1. Subs. by Act 4 of 1988, s. 161, for Gft-tax Officer (w.e.f. 1-4-1988).
2. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
3. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for Any person (w.e.f. 10-7-1978).
4. The word his omitted by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963)
5. Subs. by Act 4 of 1988, s. 176, for clause (d) (w.e.f. 1-4-1989).
6. The words, figures, letters and bracket as it stood immediately before the 1st day of April, 1989 or under section 17 as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988) omitted by Act 3 of 1989, s. 88 (w.e.f. 1-4-1989).
7. Subs. by Act 4 of 1988, s. 161, for Gift tax Officer (w.e.f. 1-4-1988).
8. Subs. by Act 53 of 1962, s. 17, for sub-section (1) of section 46 of the Income-tax Act (w.e.f. 1-4-1963).
9. Added by s. 17, ibid. (w.e.f. 1-4-1963).
10. Ins. by s. 17, ibid, (w.e.f. 1-4-1963).
11. Clause (h) omitted by Act 4 of 1988, s. 176 (w.e.f. 1-4-1989).
12. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
13. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
14. Subs. by Act 4 of 1988, s. 176, for clauses (b), (c) and (d) (w.e.f. 1-4-1989).
15. Subs. by Act 21 of 1998, s. 76, for Deputy Commissioner (w.e.f. 1-10-1998).
16. Subs. by Act 3 of 1989, s. 88, for clause (c) (w.e.f. 1-4-1989).
17. Subs. by Act 21 of 1998, s. 76, for Deputy Director (w.e.f. 1-10-1998).
18. Subs. by Act 4 of 1988, s. 176, for sub-sections (1B) and (1C) (w.e.f. 1-4-1989).
19. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
20. Ins. by Act 29 of 1977, s. 39 and Fifth Schedule (w.e.f. 10-7-1978).
21. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
22. Ins. by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963).
23. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
24. Ins. by 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
25. Subs. by Act 4 of 1988, s. 161, for Commissioner (w.e.f. 1-4-1988). | 1 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer 13 (1A) Notwithstanding anything contained in sub-section (1), any person,
(a) objecting to the value of taxable gifts determined under this Act or objecting to the amount of gift-tax determined as payable by him or denying his liability to be assessed under this Act where the value of taxable gifts determined on assessment exceeds two lakh rupees; or
14(b) objecting to any assessment or order referred to in clauses (a) to (g) (both inclusive) of sub-section (1), where such assessment or order has been made by the 15Joint Commissioner in exercise of the powers or functions conferred on or assigned to him under section 7 or section 10; or
16(c) objecting to any penalty imposed under sub-section (1) of section 17 with the previous approval of the 15Joint Commissioner as specified in sub-section (3) of that section;
(d) objecting to any penalty imposed by the 17Joint Director or the 15Joint Commissioner under section 17A; or
(e) objecting to any order made by an 7 Assessing Officer in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct,
may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner:
Provided that no appeal shall lie under clause (b) of this sub-section against any order referred to in clause (f) of sub-section (1) unless the tax has been paid before the appeal is filed. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35365§ionno=22&orderno=40 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 22 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer | 1 ,2(1) 3 Subject to the provisions of sub-section (1A), any person,
(a) objecting to the value of 4 * * * taxable gifts determined under this Act; or
(b) objecting to the amount of gift-tax determined as payable by him under this Act; or
(c) denying his liability to be assessed under this Act; or
5 (d) objecting to any penalty imposed by the Assessing Officer under section 17 6 * * *; or
(e) objecting to any order of the 7 Assessing Officer under sub-section (2) of section 20; or
(f) objecting to any penalty imposed by the 7 Assessing Officer under 8 sub-section (1) of section 221 of the Income-tax Act as applied under section 33 for the purposes of gift-tax; 9 or
10 (g) objecting to an order of the 7 Assessing Officer under section 34 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under that section; or
11 * * * * *
may appeal to the 12 Deputy Commissioner (Appeals) against the assessment or order, as the case may be, be, in the prescribed form and verified in the prescribed manner :
Provided that no appeal shall lie under clause (f) unless the tax has been paid before the appeal is filed.
13 (1A) Notwithstanding anything contained in sub-section (1), any person,
(a) objecting to the value of taxable gifts determined under this Act or objecting to the amount of gift-tax determined as payable by him or denying his liability to be assessed under this Act where the value of taxable gifts determined on assessment exceeds two lakh rupees; or
14(b) objecting to any assessment or order referred to in clauses (a) to (g) (both inclusive) of sub-section (1), where such assessment or order has been made by the 15Joint Commissioner in exercise of the powers or functions conferred on or assigned to him under section 7 or section 10; or
16(c) objecting to any penalty imposed under sub-section (1) of section 17 with the previous approval of the 15Joint Commissioner as specified in sub-section (3) of that section;
(d) objecting to any penalty imposed by the 17Joint Director or the 15Joint Commissioner under section 17A; or
(e) objecting to any order made by an 7 Assessing Officer in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct,
may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner:
Provided that no appeal shall lie under clause (b) of this sub-section against any order referred to in clause (f) of sub-section (1) unless the tax has been paid before the appeal is filed.
18 (1B) Notwithstanding anything contained in sub-section (1), the Board or the Director General or the Chief Commissioner or the Commissioner, if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals), if the Board or, as the case may be, the Director General, the Chief Commissioner or the Commissioner (at the request of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred :
Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be reheard.
(2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period.
(3) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing.
(4) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may,—
(a) at the hearing of an appeal allow an appellant to go into any ground of appeal not specified in the grounds of appeal;
(b) before disposing of an appeal, make such further inquiry as he thinks fit or cause further enquiry to be made by the 21 Assessing Officer.
(5) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may pass such order as he thinks fit which may include an order enhancing the amount of gift-tax determined or penalty imposed:
Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
22 (5A) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) by the appellant.
(5B) The order of the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
(6) A copy of every order passed by the 23 Deputy Commissioner (Appeals) 24 or, as the case may be, the Commissioner (Appeals) under this section shall be forwarded to the appellant and the 25 Chief Commissioner or Commissioner.1. Subs. by Act 4 of 1988, s. 161, for Gft-tax Officer (w.e.f. 1-4-1988).
2. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
3. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for Any person (w.e.f. 10-7-1978).
4. The word his omitted by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963)
5. Subs. by Act 4 of 1988, s. 176, for clause (d) (w.e.f. 1-4-1989).
6. The words, figures, letters and bracket as it stood immediately before the 1st day of April, 1989 or under section 17 as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988) omitted by Act 3 of 1989, s. 88 (w.e.f. 1-4-1989).
7. Subs. by Act 4 of 1988, s. 161, for Gift tax Officer (w.e.f. 1-4-1988).
8. Subs. by Act 53 of 1962, s. 17, for sub-section (1) of section 46 of the Income-tax Act (w.e.f. 1-4-1963).
9. Added by s. 17, ibid. (w.e.f. 1-4-1963).
10. Ins. by s. 17, ibid, (w.e.f. 1-4-1963).
11. Clause (h) omitted by Act 4 of 1988, s. 176 (w.e.f. 1-4-1989).
12. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
13. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
14. Subs. by Act 4 of 1988, s. 176, for clauses (b), (c) and (d) (w.e.f. 1-4-1989).
15. Subs. by Act 21 of 1998, s. 76, for Deputy Commissioner (w.e.f. 1-10-1998).
16. Subs. by Act 3 of 1989, s. 88, for clause (c) (w.e.f. 1-4-1989).
17. Subs. by Act 21 of 1998, s. 76, for Deputy Director (w.e.f. 1-10-1998).
18. Subs. by Act 4 of 1988, s. 176, for sub-sections (1B) and (1C) (w.e.f. 1-4-1989).
19. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
20. Ins. by Act 29 of 1977, s. 39 and Fifth Schedule (w.e.f. 10-7-1978).
21. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
22. Ins. by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963).
23. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
24. Ins. by 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
25. Subs. by Act 4 of 1988, s. 161, for Commissioner (w.e.f. 1-4-1988). | 2 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35365§ionno=22&orderno=40 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 22 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer | 1 ,2(1) 3 Subject to the provisions of sub-section (1A), any person,
(a) objecting to the value of 4 * * * taxable gifts determined under this Act; or
(b) objecting to the amount of gift-tax determined as payable by him under this Act; or
(c) denying his liability to be assessed under this Act; or
5 (d) objecting to any penalty imposed by the Assessing Officer under section 17 6 * * *; or
(e) objecting to any order of the 7 Assessing Officer under sub-section (2) of section 20; or
(f) objecting to any penalty imposed by the 7 Assessing Officer under 8 sub-section (1) of section 221 of the Income-tax Act as applied under section 33 for the purposes of gift-tax; 9 or
10 (g) objecting to an order of the 7 Assessing Officer under section 34 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under that section; or
11 * * * * *
may appeal to the 12 Deputy Commissioner (Appeals) against the assessment or order, as the case may be, be, in the prescribed form and verified in the prescribed manner :
Provided that no appeal shall lie under clause (f) unless the tax has been paid before the appeal is filed.
13 (1A) Notwithstanding anything contained in sub-section (1), any person,
(a) objecting to the value of taxable gifts determined under this Act or objecting to the amount of gift-tax determined as payable by him or denying his liability to be assessed under this Act where the value of taxable gifts determined on assessment exceeds two lakh rupees; or
14(b) objecting to any assessment or order referred to in clauses (a) to (g) (both inclusive) of sub-section (1), where such assessment or order has been made by the 15Joint Commissioner in exercise of the powers or functions conferred on or assigned to him under section 7 or section 10; or
16(c) objecting to any penalty imposed under sub-section (1) of section 17 with the previous approval of the 15Joint Commissioner as specified in sub-section (3) of that section;
(d) objecting to any penalty imposed by the 17Joint Director or the 15Joint Commissioner under section 17A; or
(e) objecting to any order made by an 7 Assessing Officer in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct,
may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner:
Provided that no appeal shall lie under clause (b) of this sub-section against any order referred to in clause (f) of sub-section (1) unless the tax has been paid before the appeal is filed.
18 (1B) Notwithstanding anything contained in sub-section (1), the Board or the Director General or the Chief Commissioner or the Commissioner, if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals), if the Board or, as the case may be, the Director General, the Chief Commissioner or the Commissioner (at the request of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred :
Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be reheard.
(2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period.
(3) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing.
(4) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may,—
(a) at the hearing of an appeal allow an appellant to go into any ground of appeal not specified in the grounds of appeal;
(b) before disposing of an appeal, make such further inquiry as he thinks fit or cause further enquiry to be made by the 21 Assessing Officer.
(5) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may pass such order as he thinks fit which may include an order enhancing the amount of gift-tax determined or penalty imposed:
Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
22 (5A) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) by the appellant.
(5B) The order of the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
(6) A copy of every order passed by the 23 Deputy Commissioner (Appeals) 24 or, as the case may be, the Commissioner (Appeals) under this section shall be forwarded to the appellant and the 25 Chief Commissioner or Commissioner.1. Subs. by Act 4 of 1988, s. 161, for Gft-tax Officer (w.e.f. 1-4-1988).
2. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
3. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for Any person (w.e.f. 10-7-1978).
4. The word his omitted by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963)
5. Subs. by Act 4 of 1988, s. 176, for clause (d) (w.e.f. 1-4-1989).
6. The words, figures, letters and bracket as it stood immediately before the 1st day of April, 1989 or under section 17 as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988) omitted by Act 3 of 1989, s. 88 (w.e.f. 1-4-1989).
7. Subs. by Act 4 of 1988, s. 161, for Gift tax Officer (w.e.f. 1-4-1988).
8. Subs. by Act 53 of 1962, s. 17, for sub-section (1) of section 46 of the Income-tax Act (w.e.f. 1-4-1963).
9. Added by s. 17, ibid. (w.e.f. 1-4-1963).
10. Ins. by s. 17, ibid, (w.e.f. 1-4-1963).
11. Clause (h) omitted by Act 4 of 1988, s. 176 (w.e.f. 1-4-1989).
12. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
13. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
14. Subs. by Act 4 of 1988, s. 176, for clauses (b), (c) and (d) (w.e.f. 1-4-1989).
15. Subs. by Act 21 of 1998, s. 76, for Deputy Commissioner (w.e.f. 1-10-1998).
16. Subs. by Act 3 of 1989, s. 88, for clause (c) (w.e.f. 1-4-1989).
17. Subs. by Act 21 of 1998, s. 76, for Deputy Director (w.e.f. 1-10-1998).
18. Subs. by Act 4 of 1988, s. 176, for sub-sections (1B) and (1C) (w.e.f. 1-4-1989).
19. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
20. Ins. by Act 29 of 1977, s. 39 and Fifth Schedule (w.e.f. 10-7-1978).
21. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
22. Ins. by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963).
23. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
24. Ins. by 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
25. Subs. by Act 4 of 1988, s. 161, for Commissioner (w.e.f. 1-4-1988). | 3 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35365§ionno=22&orderno=40 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 22 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer | 1 ,2(1) 3 Subject to the provisions of sub-section (1A), any person,
(a) objecting to the value of 4 * * * taxable gifts determined under this Act; or
(b) objecting to the amount of gift-tax determined as payable by him under this Act; or
(c) denying his liability to be assessed under this Act; or
5 (d) objecting to any penalty imposed by the Assessing Officer under section 17 6 * * *; or
(e) objecting to any order of the 7 Assessing Officer under sub-section (2) of section 20; or
(f) objecting to any penalty imposed by the 7 Assessing Officer under 8 sub-section (1) of section 221 of the Income-tax Act as applied under section 33 for the purposes of gift-tax; 9 or
10 (g) objecting to an order of the 7 Assessing Officer under section 34 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under that section; or
11 * * * * *
may appeal to the 12 Deputy Commissioner (Appeals) against the assessment or order, as the case may be, be, in the prescribed form and verified in the prescribed manner :
Provided that no appeal shall lie under clause (f) unless the tax has been paid before the appeal is filed.
13 (1A) Notwithstanding anything contained in sub-section (1), any person,
(a) objecting to the value of taxable gifts determined under this Act or objecting to the amount of gift-tax determined as payable by him or denying his liability to be assessed under this Act where the value of taxable gifts determined on assessment exceeds two lakh rupees; or
14(b) objecting to any assessment or order referred to in clauses (a) to (g) (both inclusive) of sub-section (1), where such assessment or order has been made by the 15Joint Commissioner in exercise of the powers or functions conferred on or assigned to him under section 7 or section 10; or
16(c) objecting to any penalty imposed under sub-section (1) of section 17 with the previous approval of the 15Joint Commissioner as specified in sub-section (3) of that section;
(d) objecting to any penalty imposed by the 17Joint Director or the 15Joint Commissioner under section 17A; or
(e) objecting to any order made by an 7 Assessing Officer in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct,
may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner:
Provided that no appeal shall lie under clause (b) of this sub-section against any order referred to in clause (f) of sub-section (1) unless the tax has been paid before the appeal is filed.
18 (1B) Notwithstanding anything contained in sub-section (1), the Board or the Director General or the Chief Commissioner or the Commissioner, if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals), if the Board or, as the case may be, the Director General, the Chief Commissioner or the Commissioner (at the request of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred :
Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be reheard.
(2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period.
(3) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing.
(4) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may,—
(a) at the hearing of an appeal allow an appellant to go into any ground of appeal not specified in the grounds of appeal;
(b) before disposing of an appeal, make such further inquiry as he thinks fit or cause further enquiry to be made by the 21 Assessing Officer.
(5) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may pass such order as he thinks fit which may include an order enhancing the amount of gift-tax determined or penalty imposed:
Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
22 (5A) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) by the appellant.
(5B) The order of the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
(6) A copy of every order passed by the 23 Deputy Commissioner (Appeals) 24 or, as the case may be, the Commissioner (Appeals) under this section shall be forwarded to the appellant and the 25 Chief Commissioner or Commissioner.1. Subs. by Act 4 of 1988, s. 161, for Gft-tax Officer (w.e.f. 1-4-1988).
2. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
3. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for Any person (w.e.f. 10-7-1978).
4. The word his omitted by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963)
5. Subs. by Act 4 of 1988, s. 176, for clause (d) (w.e.f. 1-4-1989).
6. The words, figures, letters and bracket as it stood immediately before the 1st day of April, 1989 or under section 17 as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988) omitted by Act 3 of 1989, s. 88 (w.e.f. 1-4-1989).
7. Subs. by Act 4 of 1988, s. 161, for Gift tax Officer (w.e.f. 1-4-1988).
8. Subs. by Act 53 of 1962, s. 17, for sub-section (1) of section 46 of the Income-tax Act (w.e.f. 1-4-1963).
9. Added by s. 17, ibid. (w.e.f. 1-4-1963).
10. Ins. by s. 17, ibid, (w.e.f. 1-4-1963).
11. Clause (h) omitted by Act 4 of 1988, s. 176 (w.e.f. 1-4-1989).
12. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
13. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
14. Subs. by Act 4 of 1988, s. 176, for clauses (b), (c) and (d) (w.e.f. 1-4-1989).
15. Subs. by Act 21 of 1998, s. 76, for Deputy Commissioner (w.e.f. 1-10-1998).
16. Subs. by Act 3 of 1989, s. 88, for clause (c) (w.e.f. 1-4-1989).
17. Subs. by Act 21 of 1998, s. 76, for Deputy Director (w.e.f. 1-10-1998).
18. Subs. by Act 4 of 1988, s. 176, for sub-sections (1B) and (1C) (w.e.f. 1-4-1989).
19. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
20. Ins. by Act 29 of 1977, s. 39 and Fifth Schedule (w.e.f. 10-7-1978).
21. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
22. Ins. by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963).
23. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
24. Ins. by 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
25. Subs. by Act 4 of 1988, s. 161, for Commissioner (w.e.f. 1-4-1988). | 4 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35365§ionno=22&orderno=40 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 22 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer | 1 ,2(1) 3 Subject to the provisions of sub-section (1A), any person,
(a) objecting to the value of 4 * * * taxable gifts determined under this Act; or
(b) objecting to the amount of gift-tax determined as payable by him under this Act; or
(c) denying his liability to be assessed under this Act; or
5 (d) objecting to any penalty imposed by the Assessing Officer under section 17 6 * * *; or
(e) objecting to any order of the 7 Assessing Officer under sub-section (2) of section 20; or
(f) objecting to any penalty imposed by the 7 Assessing Officer under 8 sub-section (1) of section 221 of the Income-tax Act as applied under section 33 for the purposes of gift-tax; 9 or
10 (g) objecting to an order of the 7 Assessing Officer under section 34 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under that section; or
11 * * * * *
may appeal to the 12 Deputy Commissioner (Appeals) against the assessment or order, as the case may be, be, in the prescribed form and verified in the prescribed manner :
Provided that no appeal shall lie under clause (f) unless the tax has been paid before the appeal is filed.
13 (1A) Notwithstanding anything contained in sub-section (1), any person,
(a) objecting to the value of taxable gifts determined under this Act or objecting to the amount of gift-tax determined as payable by him or denying his liability to be assessed under this Act where the value of taxable gifts determined on assessment exceeds two lakh rupees; or
14(b) objecting to any assessment or order referred to in clauses (a) to (g) (both inclusive) of sub-section (1), where such assessment or order has been made by the 15Joint Commissioner in exercise of the powers or functions conferred on or assigned to him under section 7 or section 10; or
16(c) objecting to any penalty imposed under sub-section (1) of section 17 with the previous approval of the 15Joint Commissioner as specified in sub-section (3) of that section;
(d) objecting to any penalty imposed by the 17Joint Director or the 15Joint Commissioner under section 17A; or
(e) objecting to any order made by an 7 Assessing Officer in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct,
may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner:
Provided that no appeal shall lie under clause (b) of this sub-section against any order referred to in clause (f) of sub-section (1) unless the tax has been paid before the appeal is filed.
18 (1B) Notwithstanding anything contained in sub-section (1), the Board or the Director General or the Chief Commissioner or the Commissioner, if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals), if the Board or, as the case may be, the Director General, the Chief Commissioner or the Commissioner (at the request of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred :
Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be reheard.
(2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period.
(3) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing.
(4) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may,—
(a) at the hearing of an appeal allow an appellant to go into any ground of appeal not specified in the grounds of appeal;
(b) before disposing of an appeal, make such further inquiry as he thinks fit or cause further enquiry to be made by the 21 Assessing Officer.
(5) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may pass such order as he thinks fit which may include an order enhancing the amount of gift-tax determined or penalty imposed:
Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
22 (5A) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) by the appellant.
(5B) The order of the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
(6) A copy of every order passed by the 23 Deputy Commissioner (Appeals) 24 or, as the case may be, the Commissioner (Appeals) under this section shall be forwarded to the appellant and the 25 Chief Commissioner or Commissioner.1. Subs. by Act 4 of 1988, s. 161, for Gft-tax Officer (w.e.f. 1-4-1988).
2. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
3. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for Any person (w.e.f. 10-7-1978).
4. The word his omitted by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963)
5. Subs. by Act 4 of 1988, s. 176, for clause (d) (w.e.f. 1-4-1989).
6. The words, figures, letters and bracket as it stood immediately before the 1st day of April, 1989 or under section 17 as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988) omitted by Act 3 of 1989, s. 88 (w.e.f. 1-4-1989).
7. Subs. by Act 4 of 1988, s. 161, for Gift tax Officer (w.e.f. 1-4-1988).
8. Subs. by Act 53 of 1962, s. 17, for sub-section (1) of section 46 of the Income-tax Act (w.e.f. 1-4-1963).
9. Added by s. 17, ibid. (w.e.f. 1-4-1963).
10. Ins. by s. 17, ibid, (w.e.f. 1-4-1963).
11. Clause (h) omitted by Act 4 of 1988, s. 176 (w.e.f. 1-4-1989).
12. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
13. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
14. Subs. by Act 4 of 1988, s. 176, for clauses (b), (c) and (d) (w.e.f. 1-4-1989).
15. Subs. by Act 21 of 1998, s. 76, for Deputy Commissioner (w.e.f. 1-10-1998).
16. Subs. by Act 3 of 1989, s. 88, for clause (c) (w.e.f. 1-4-1989).
17. Subs. by Act 21 of 1998, s. 76, for Deputy Director (w.e.f. 1-10-1998).
18. Subs. by Act 4 of 1988, s. 176, for sub-sections (1B) and (1C) (w.e.f. 1-4-1989).
19. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
20. Ins. by Act 29 of 1977, s. 39 and Fifth Schedule (w.e.f. 10-7-1978).
21. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
22. Ins. by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963).
23. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
24. Ins. by 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
25. Subs. by Act 4 of 1988, s. 161, for Commissioner (w.e.f. 1-4-1988). | 5 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer 18 (1B) Notwithstanding anything contained in sub-section (1), the Board or the Director General or the Chief Commissioner or the Commissioner, if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals), if the Board or, as the case may be, the Director General, the Chief Commissioner or the Commissioner (at the request of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred :
Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be reheard.(2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period.(3) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing.(4) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may,—
(a) at the hearing of an appeal allow an appellant to go into any ground of appeal not specified in the grounds of appeal;
(b) before disposing of an appeal, make such further inquiry as he thinks fit or cause further enquiry to be made by the 21 Assessing Officer.(5) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may pass such order as he thinks fit which may include an order enhancing the amount of gift-tax determined or penalty imposed:
Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35365§ionno=22&orderno=40 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 22 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer | 1 ,2(1) 3 Subject to the provisions of sub-section (1A), any person,
(a) objecting to the value of 4 * * * taxable gifts determined under this Act; or
(b) objecting to the amount of gift-tax determined as payable by him under this Act; or
(c) denying his liability to be assessed under this Act; or
5 (d) objecting to any penalty imposed by the Assessing Officer under section 17 6 * * *; or
(e) objecting to any order of the 7 Assessing Officer under sub-section (2) of section 20; or
(f) objecting to any penalty imposed by the 7 Assessing Officer under 8 sub-section (1) of section 221 of the Income-tax Act as applied under section 33 for the purposes of gift-tax; 9 or
10 (g) objecting to an order of the 7 Assessing Officer under section 34 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under that section; or
11 * * * * *
may appeal to the 12 Deputy Commissioner (Appeals) against the assessment or order, as the case may be, be, in the prescribed form and verified in the prescribed manner :
Provided that no appeal shall lie under clause (f) unless the tax has been paid before the appeal is filed.
13 (1A) Notwithstanding anything contained in sub-section (1), any person,
(a) objecting to the value of taxable gifts determined under this Act or objecting to the amount of gift-tax determined as payable by him or denying his liability to be assessed under this Act where the value of taxable gifts determined on assessment exceeds two lakh rupees; or
14(b) objecting to any assessment or order referred to in clauses (a) to (g) (both inclusive) of sub-section (1), where such assessment or order has been made by the 15Joint Commissioner in exercise of the powers or functions conferred on or assigned to him under section 7 or section 10; or
16(c) objecting to any penalty imposed under sub-section (1) of section 17 with the previous approval of the 15Joint Commissioner as specified in sub-section (3) of that section;
(d) objecting to any penalty imposed by the 17Joint Director or the 15Joint Commissioner under section 17A; or
(e) objecting to any order made by an 7 Assessing Officer in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct,
may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner:
Provided that no appeal shall lie under clause (b) of this sub-section against any order referred to in clause (f) of sub-section (1) unless the tax has been paid before the appeal is filed.
18 (1B) Notwithstanding anything contained in sub-section (1), the Board or the Director General or the Chief Commissioner or the Commissioner, if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals), if the Board or, as the case may be, the Director General, the Chief Commissioner or the Commissioner (at the request of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred :
Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be reheard.
(2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period.
(3) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing.
(4) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may,—
(a) at the hearing of an appeal allow an appellant to go into any ground of appeal not specified in the grounds of appeal;
(b) before disposing of an appeal, make such further inquiry as he thinks fit or cause further enquiry to be made by the 21 Assessing Officer.
(5) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may pass such order as he thinks fit which may include an order enhancing the amount of gift-tax determined or penalty imposed:
Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
22 (5A) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) by the appellant.
(5B) The order of the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
(6) A copy of every order passed by the 23 Deputy Commissioner (Appeals) 24 or, as the case may be, the Commissioner (Appeals) under this section shall be forwarded to the appellant and the 25 Chief Commissioner or Commissioner.1. Subs. by Act 4 of 1988, s. 161, for Gft-tax Officer (w.e.f. 1-4-1988).
2. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
3. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for Any person (w.e.f. 10-7-1978).
4. The word his omitted by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963)
5. Subs. by Act 4 of 1988, s. 176, for clause (d) (w.e.f. 1-4-1989).
6. The words, figures, letters and bracket as it stood immediately before the 1st day of April, 1989 or under section 17 as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988) omitted by Act 3 of 1989, s. 88 (w.e.f. 1-4-1989).
7. Subs. by Act 4 of 1988, s. 161, for Gift tax Officer (w.e.f. 1-4-1988).
8. Subs. by Act 53 of 1962, s. 17, for sub-section (1) of section 46 of the Income-tax Act (w.e.f. 1-4-1963).
9. Added by s. 17, ibid. (w.e.f. 1-4-1963).
10. Ins. by s. 17, ibid, (w.e.f. 1-4-1963).
11. Clause (h) omitted by Act 4 of 1988, s. 176 (w.e.f. 1-4-1989).
12. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
13. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
14. Subs. by Act 4 of 1988, s. 176, for clauses (b), (c) and (d) (w.e.f. 1-4-1989).
15. Subs. by Act 21 of 1998, s. 76, for Deputy Commissioner (w.e.f. 1-10-1998).
16. Subs. by Act 3 of 1989, s. 88, for clause (c) (w.e.f. 1-4-1989).
17. Subs. by Act 21 of 1998, s. 76, for Deputy Director (w.e.f. 1-10-1998).
18. Subs. by Act 4 of 1988, s. 176, for sub-sections (1B) and (1C) (w.e.f. 1-4-1989).
19. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
20. Ins. by Act 29 of 1977, s. 39 and Fifth Schedule (w.e.f. 10-7-1978).
21. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
22. Ins. by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963).
23. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
24. Ins. by 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
25. Subs. by Act 4 of 1988, s. 161, for Commissioner (w.e.f. 1-4-1988). | 6 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer 22 (5A) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) by the appellant. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35365§ionno=22&orderno=40 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 22 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer | 1 ,2(1) 3 Subject to the provisions of sub-section (1A), any person,
(a) objecting to the value of 4 * * * taxable gifts determined under this Act; or
(b) objecting to the amount of gift-tax determined as payable by him under this Act; or
(c) denying his liability to be assessed under this Act; or
5 (d) objecting to any penalty imposed by the Assessing Officer under section 17 6 * * *; or
(e) objecting to any order of the 7 Assessing Officer under sub-section (2) of section 20; or
(f) objecting to any penalty imposed by the 7 Assessing Officer under 8 sub-section (1) of section 221 of the Income-tax Act as applied under section 33 for the purposes of gift-tax; 9 or
10 (g) objecting to an order of the 7 Assessing Officer under section 34 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under that section; or
11 * * * * *
may appeal to the 12 Deputy Commissioner (Appeals) against the assessment or order, as the case may be, be, in the prescribed form and verified in the prescribed manner :
Provided that no appeal shall lie under clause (f) unless the tax has been paid before the appeal is filed.
13 (1A) Notwithstanding anything contained in sub-section (1), any person,
(a) objecting to the value of taxable gifts determined under this Act or objecting to the amount of gift-tax determined as payable by him or denying his liability to be assessed under this Act where the value of taxable gifts determined on assessment exceeds two lakh rupees; or
14(b) objecting to any assessment or order referred to in clauses (a) to (g) (both inclusive) of sub-section (1), where such assessment or order has been made by the 15Joint Commissioner in exercise of the powers or functions conferred on or assigned to him under section 7 or section 10; or
16(c) objecting to any penalty imposed under sub-section (1) of section 17 with the previous approval of the 15Joint Commissioner as specified in sub-section (3) of that section;
(d) objecting to any penalty imposed by the 17Joint Director or the 15Joint Commissioner under section 17A; or
(e) objecting to any order made by an 7 Assessing Officer in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct,
may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner:
Provided that no appeal shall lie under clause (b) of this sub-section against any order referred to in clause (f) of sub-section (1) unless the tax has been paid before the appeal is filed.
18 (1B) Notwithstanding anything contained in sub-section (1), the Board or the Director General or the Chief Commissioner or the Commissioner, if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals), if the Board or, as the case may be, the Director General, the Chief Commissioner or the Commissioner (at the request of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred :
Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be reheard.
(2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period.
(3) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing.
(4) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may,—
(a) at the hearing of an appeal allow an appellant to go into any ground of appeal not specified in the grounds of appeal;
(b) before disposing of an appeal, make such further inquiry as he thinks fit or cause further enquiry to be made by the 21 Assessing Officer.
(5) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may pass such order as he thinks fit which may include an order enhancing the amount of gift-tax determined or penalty imposed:
Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
22 (5A) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) by the appellant.
(5B) The order of the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
(6) A copy of every order passed by the 23 Deputy Commissioner (Appeals) 24 or, as the case may be, the Commissioner (Appeals) under this section shall be forwarded to the appellant and the 25 Chief Commissioner or Commissioner.1. Subs. by Act 4 of 1988, s. 161, for Gft-tax Officer (w.e.f. 1-4-1988).
2. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
3. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for Any person (w.e.f. 10-7-1978).
4. The word his omitted by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963)
5. Subs. by Act 4 of 1988, s. 176, for clause (d) (w.e.f. 1-4-1989).
6. The words, figures, letters and bracket as it stood immediately before the 1st day of April, 1989 or under section 17 as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988) omitted by Act 3 of 1989, s. 88 (w.e.f. 1-4-1989).
7. Subs. by Act 4 of 1988, s. 161, for Gift tax Officer (w.e.f. 1-4-1988).
8. Subs. by Act 53 of 1962, s. 17, for sub-section (1) of section 46 of the Income-tax Act (w.e.f. 1-4-1963).
9. Added by s. 17, ibid. (w.e.f. 1-4-1963).
10. Ins. by s. 17, ibid, (w.e.f. 1-4-1963).
11. Clause (h) omitted by Act 4 of 1988, s. 176 (w.e.f. 1-4-1989).
12. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
13. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
14. Subs. by Act 4 of 1988, s. 176, for clauses (b), (c) and (d) (w.e.f. 1-4-1989).
15. Subs. by Act 21 of 1998, s. 76, for Deputy Commissioner (w.e.f. 1-10-1998).
16. Subs. by Act 3 of 1989, s. 88, for clause (c) (w.e.f. 1-4-1989).
17. Subs. by Act 21 of 1998, s. 76, for Deputy Director (w.e.f. 1-10-1998).
18. Subs. by Act 4 of 1988, s. 176, for sub-sections (1B) and (1C) (w.e.f. 1-4-1989).
19. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
20. Ins. by Act 29 of 1977, s. 39 and Fifth Schedule (w.e.f. 10-7-1978).
21. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
22. Ins. by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963).
23. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
24. Ins. by 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
25. Subs. by Act 4 of 1988, s. 161, for Commissioner (w.e.f. 1-4-1988). | 7 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35365§ionno=22&orderno=40 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 22 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer | 1 ,2(1) 3 Subject to the provisions of sub-section (1A), any person,
(a) objecting to the value of 4 * * * taxable gifts determined under this Act; or
(b) objecting to the amount of gift-tax determined as payable by him under this Act; or
(c) denying his liability to be assessed under this Act; or
5 (d) objecting to any penalty imposed by the Assessing Officer under section 17 6 * * *; or
(e) objecting to any order of the 7 Assessing Officer under sub-section (2) of section 20; or
(f) objecting to any penalty imposed by the 7 Assessing Officer under 8 sub-section (1) of section 221 of the Income-tax Act as applied under section 33 for the purposes of gift-tax; 9 or
10 (g) objecting to an order of the 7 Assessing Officer under section 34 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under that section; or
11 * * * * *
may appeal to the 12 Deputy Commissioner (Appeals) against the assessment or order, as the case may be, be, in the prescribed form and verified in the prescribed manner :
Provided that no appeal shall lie under clause (f) unless the tax has been paid before the appeal is filed.
13 (1A) Notwithstanding anything contained in sub-section (1), any person,
(a) objecting to the value of taxable gifts determined under this Act or objecting to the amount of gift-tax determined as payable by him or denying his liability to be assessed under this Act where the value of taxable gifts determined on assessment exceeds two lakh rupees; or
14(b) objecting to any assessment or order referred to in clauses (a) to (g) (both inclusive) of sub-section (1), where such assessment or order has been made by the 15Joint Commissioner in exercise of the powers or functions conferred on or assigned to him under section 7 or section 10; or
16(c) objecting to any penalty imposed under sub-section (1) of section 17 with the previous approval of the 15Joint Commissioner as specified in sub-section (3) of that section;
(d) objecting to any penalty imposed by the 17Joint Director or the 15Joint Commissioner under section 17A; or
(e) objecting to any order made by an 7 Assessing Officer in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct,
may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner:
Provided that no appeal shall lie under clause (b) of this sub-section against any order referred to in clause (f) of sub-section (1) unless the tax has been paid before the appeal is filed.
18 (1B) Notwithstanding anything contained in sub-section (1), the Board or the Director General or the Chief Commissioner or the Commissioner, if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals), if the Board or, as the case may be, the Director General, the Chief Commissioner or the Commissioner (at the request of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred :
Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be reheard.
(2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period.
(3) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing.
(4) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may,—
(a) at the hearing of an appeal allow an appellant to go into any ground of appeal not specified in the grounds of appeal;
(b) before disposing of an appeal, make such further inquiry as he thinks fit or cause further enquiry to be made by the 21 Assessing Officer.
(5) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may pass such order as he thinks fit which may include an order enhancing the amount of gift-tax determined or penalty imposed:
Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
22 (5A) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) by the appellant.
(5B) The order of the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
(6) A copy of every order passed by the 23 Deputy Commissioner (Appeals) 24 or, as the case may be, the Commissioner (Appeals) under this section shall be forwarded to the appellant and the 25 Chief Commissioner or Commissioner.1. Subs. by Act 4 of 1988, s. 161, for Gft-tax Officer (w.e.f. 1-4-1988).
2. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
3. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for Any person (w.e.f. 10-7-1978).
4. The word his omitted by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963)
5. Subs. by Act 4 of 1988, s. 176, for clause (d) (w.e.f. 1-4-1989).
6. The words, figures, letters and bracket as it stood immediately before the 1st day of April, 1989 or under section 17 as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988) omitted by Act 3 of 1989, s. 88 (w.e.f. 1-4-1989).
7. Subs. by Act 4 of 1988, s. 161, for Gift tax Officer (w.e.f. 1-4-1988).
8. Subs. by Act 53 of 1962, s. 17, for sub-section (1) of section 46 of the Income-tax Act (w.e.f. 1-4-1963).
9. Added by s. 17, ibid. (w.e.f. 1-4-1963).
10. Ins. by s. 17, ibid, (w.e.f. 1-4-1963).
11. Clause (h) omitted by Act 4 of 1988, s. 176 (w.e.f. 1-4-1989).
12. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
13. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
14. Subs. by Act 4 of 1988, s. 176, for clauses (b), (c) and (d) (w.e.f. 1-4-1989).
15. Subs. by Act 21 of 1998, s. 76, for Deputy Commissioner (w.e.f. 1-10-1998).
16. Subs. by Act 3 of 1989, s. 88, for clause (c) (w.e.f. 1-4-1989).
17. Subs. by Act 21 of 1998, s. 76, for Deputy Director (w.e.f. 1-10-1998).
18. Subs. by Act 4 of 1988, s. 176, for sub-sections (1B) and (1C) (w.e.f. 1-4-1989).
19. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
20. Ins. by Act 29 of 1977, s. 39 and Fifth Schedule (w.e.f. 10-7-1978).
21. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
22. Ins. by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963).
23. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
24. Ins. by 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
25. Subs. by Act 4 of 1988, s. 161, for Commissioner (w.e.f. 1-4-1988). | 8 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35365§ionno=22&orderno=40 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 22 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer | 1 ,2(1) 3 Subject to the provisions of sub-section (1A), any person,
(a) objecting to the value of 4 * * * taxable gifts determined under this Act; or
(b) objecting to the amount of gift-tax determined as payable by him under this Act; or
(c) denying his liability to be assessed under this Act; or
5 (d) objecting to any penalty imposed by the Assessing Officer under section 17 6 * * *; or
(e) objecting to any order of the 7 Assessing Officer under sub-section (2) of section 20; or
(f) objecting to any penalty imposed by the 7 Assessing Officer under 8 sub-section (1) of section 221 of the Income-tax Act as applied under section 33 for the purposes of gift-tax; 9 or
10 (g) objecting to an order of the 7 Assessing Officer under section 34 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under that section; or
11 * * * * *
may appeal to the 12 Deputy Commissioner (Appeals) against the assessment or order, as the case may be, be, in the prescribed form and verified in the prescribed manner :
Provided that no appeal shall lie under clause (f) unless the tax has been paid before the appeal is filed.
13 (1A) Notwithstanding anything contained in sub-section (1), any person,
(a) objecting to the value of taxable gifts determined under this Act or objecting to the amount of gift-tax determined as payable by him or denying his liability to be assessed under this Act where the value of taxable gifts determined on assessment exceeds two lakh rupees; or
14(b) objecting to any assessment or order referred to in clauses (a) to (g) (both inclusive) of sub-section (1), where such assessment or order has been made by the 15Joint Commissioner in exercise of the powers or functions conferred on or assigned to him under section 7 or section 10; or
16(c) objecting to any penalty imposed under sub-section (1) of section 17 with the previous approval of the 15Joint Commissioner as specified in sub-section (3) of that section;
(d) objecting to any penalty imposed by the 17Joint Director or the 15Joint Commissioner under section 17A; or
(e) objecting to any order made by an 7 Assessing Officer in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct,
may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner:
Provided that no appeal shall lie under clause (b) of this sub-section against any order referred to in clause (f) of sub-section (1) unless the tax has been paid before the appeal is filed.
18 (1B) Notwithstanding anything contained in sub-section (1), the Board or the Director General or the Chief Commissioner or the Commissioner, if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals), if the Board or, as the case may be, the Director General, the Chief Commissioner or the Commissioner (at the request of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred :
Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be reheard.
(2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period.
(3) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing.
(4) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may,—
(a) at the hearing of an appeal allow an appellant to go into any ground of appeal not specified in the grounds of appeal;
(b) before disposing of an appeal, make such further inquiry as he thinks fit or cause further enquiry to be made by the 21 Assessing Officer.
(5) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may pass such order as he thinks fit which may include an order enhancing the amount of gift-tax determined or penalty imposed:
Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
22 (5A) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) by the appellant.
(5B) The order of the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
(6) A copy of every order passed by the 23 Deputy Commissioner (Appeals) 24 or, as the case may be, the Commissioner (Appeals) under this section shall be forwarded to the appellant and the 25 Chief Commissioner or Commissioner.1. Subs. by Act 4 of 1988, s. 161, for Gft-tax Officer (w.e.f. 1-4-1988).
2. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
3. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for Any person (w.e.f. 10-7-1978).
4. The word his omitted by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963)
5. Subs. by Act 4 of 1988, s. 176, for clause (d) (w.e.f. 1-4-1989).
6. The words, figures, letters and bracket as it stood immediately before the 1st day of April, 1989 or under section 17 as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988) omitted by Act 3 of 1989, s. 88 (w.e.f. 1-4-1989).
7. Subs. by Act 4 of 1988, s. 161, for Gift tax Officer (w.e.f. 1-4-1988).
8. Subs. by Act 53 of 1962, s. 17, for sub-section (1) of section 46 of the Income-tax Act (w.e.f. 1-4-1963).
9. Added by s. 17, ibid. (w.e.f. 1-4-1963).
10. Ins. by s. 17, ibid, (w.e.f. 1-4-1963).
11. Clause (h) omitted by Act 4 of 1988, s. 176 (w.e.f. 1-4-1989).
12. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
13. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
14. Subs. by Act 4 of 1988, s. 176, for clauses (b), (c) and (d) (w.e.f. 1-4-1989).
15. Subs. by Act 21 of 1998, s. 76, for Deputy Commissioner (w.e.f. 1-10-1998).
16. Subs. by Act 3 of 1989, s. 88, for clause (c) (w.e.f. 1-4-1989).
17. Subs. by Act 21 of 1998, s. 76, for Deputy Director (w.e.f. 1-10-1998).
18. Subs. by Act 4 of 1988, s. 176, for sub-sections (1B) and (1C) (w.e.f. 1-4-1989).
19. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
20. Ins. by Act 29 of 1977, s. 39 and Fifth Schedule (w.e.f. 10-7-1978).
21. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
22. Ins. by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963).
23. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
24. Ins. by 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
25. Subs. by Act 4 of 1988, s. 161, for Commissioner (w.e.f. 1-4-1988). | 9 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35365§ionno=22&orderno=40 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 22 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer | 1 ,2(1) 3 Subject to the provisions of sub-section (1A), any person,
(a) objecting to the value of 4 * * * taxable gifts determined under this Act; or
(b) objecting to the amount of gift-tax determined as payable by him under this Act; or
(c) denying his liability to be assessed under this Act; or
5 (d) objecting to any penalty imposed by the Assessing Officer under section 17 6 * * *; or
(e) objecting to any order of the 7 Assessing Officer under sub-section (2) of section 20; or
(f) objecting to any penalty imposed by the 7 Assessing Officer under 8 sub-section (1) of section 221 of the Income-tax Act as applied under section 33 for the purposes of gift-tax; 9 or
10 (g) objecting to an order of the 7 Assessing Officer under section 34 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under that section; or
11 * * * * *
may appeal to the 12 Deputy Commissioner (Appeals) against the assessment or order, as the case may be, be, in the prescribed form and verified in the prescribed manner :
Provided that no appeal shall lie under clause (f) unless the tax has been paid before the appeal is filed.
13 (1A) Notwithstanding anything contained in sub-section (1), any person,
(a) objecting to the value of taxable gifts determined under this Act or objecting to the amount of gift-tax determined as payable by him or denying his liability to be assessed under this Act where the value of taxable gifts determined on assessment exceeds two lakh rupees; or
14(b) objecting to any assessment or order referred to in clauses (a) to (g) (both inclusive) of sub-section (1), where such assessment or order has been made by the 15Joint Commissioner in exercise of the powers or functions conferred on or assigned to him under section 7 or section 10; or
16(c) objecting to any penalty imposed under sub-section (1) of section 17 with the previous approval of the 15Joint Commissioner as specified in sub-section (3) of that section;
(d) objecting to any penalty imposed by the 17Joint Director or the 15Joint Commissioner under section 17A; or
(e) objecting to any order made by an 7 Assessing Officer in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct,
may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner:
Provided that no appeal shall lie under clause (b) of this sub-section against any order referred to in clause (f) of sub-section (1) unless the tax has been paid before the appeal is filed.
18 (1B) Notwithstanding anything contained in sub-section (1), the Board or the Director General or the Chief Commissioner or the Commissioner, if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals), if the Board or, as the case may be, the Director General, the Chief Commissioner or the Commissioner (at the request of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred :
Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be reheard.
(2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period.
(3) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing.
(4) The 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may,—
(a) at the hearing of an appeal allow an appellant to go into any ground of appeal not specified in the grounds of appeal;
(b) before disposing of an appeal, make such further inquiry as he thinks fit or cause further enquiry to be made by the 21 Assessing Officer.
(5) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may pass such order as he thinks fit which may include an order enhancing the amount of gift-tax determined or penalty imposed:
Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
22 (5A) In disposing of an appeal, the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) by the appellant.
(5B) The order of the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
(6) A copy of every order passed by the 23 Deputy Commissioner (Appeals) 24 or, as the case may be, the Commissioner (Appeals) under this section shall be forwarded to the appellant and the 25 Chief Commissioner or Commissioner.1. Subs. by Act 4 of 1988, s. 161, for Gft-tax Officer (w.e.f. 1-4-1988).
2. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
3. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for Any person (w.e.f. 10-7-1978).
4. The word his omitted by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963)
5. Subs. by Act 4 of 1988, s. 176, for clause (d) (w.e.f. 1-4-1989).
6. The words, figures, letters and bracket as it stood immediately before the 1st day of April, 1989 or under section 17 as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988) omitted by Act 3 of 1989, s. 88 (w.e.f. 1-4-1989).
7. Subs. by Act 4 of 1988, s. 161, for Gift tax Officer (w.e.f. 1-4-1988).
8. Subs. by Act 53 of 1962, s. 17, for sub-section (1) of section 46 of the Income-tax Act (w.e.f. 1-4-1963).
9. Added by s. 17, ibid. (w.e.f. 1-4-1963).
10. Ins. by s. 17, ibid, (w.e.f. 1-4-1963).
11. Clause (h) omitted by Act 4 of 1988, s. 176 (w.e.f. 1-4-1989).
12. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
13. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
14. Subs. by Act 4 of 1988, s. 176, for clauses (b), (c) and (d) (w.e.f. 1-4-1989).
15. Subs. by Act 21 of 1998, s. 76, for Deputy Commissioner (w.e.f. 1-10-1998).
16. Subs. by Act 3 of 1989, s. 88, for clause (c) (w.e.f. 1-4-1989).
17. Subs. by Act 21 of 1998, s. 76, for Deputy Director (w.e.f. 1-10-1998).
18. Subs. by Act 4 of 1988, s. 176, for sub-sections (1B) and (1C) (w.e.f. 1-4-1989).
19. Subs. by s. 161, ibid., for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
20. Ins. by Act 29 of 1977, s. 39 and Fifth Schedule (w.e.f. 10-7-1978).
21. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer (w.e.f. 1-4-1988).
22. Ins. by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963).
23. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
24. Ins. by 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
25. Subs. by Act 4 of 1988, s. 161, for Commissioner (w.e.f. 1-4-1988). | 10 | Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer (5B) The order of the 19 Deputy Commissioner (Appeals) 20 or, as the case may be, the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.(6) A copy of every order passed by the 23 Deputy Commissioner (Appeals) 24 or, as the case may be, the Commissioner (Appeals) under this section shall be forwarded to the appellant and the 25 Chief Commissioner or Commissioner.1.Subs.by Act 4 of 1988, s.161, for Gft-tax Officer (w.e.f.1-4-1988).2.Subs.by s.161, ibid., for Appellate Assistant Commissioner (w.e.f.1-4-1988).3.Subs.by Act 29 of 1977, s.39 and the Fifth Schedule, for Any person (w.e.f.10-7-1978).4.The word his omitted by Act 53 of 1962, s.17 (w.e.f.1-4-1963)
5.Subs.by Act 4 of 1988, s.176, for clause (d) (w.e.f.1-4-1989).6.The words, figures, letters and bracket as it stood immediately before the 1st day of April, 1989 or under section 17 as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988) omitted by Act 3 of 1989, s.88 (w.e.f.1-4-1989).7.Subs.by Act 4 of 1988, s.161, for Gift tax Officer (w.e.f.1-4-1988).8.Subs.by Act 53 of 1962, s.17, for sub-section (1) of section 46 of the Income-tax Act (w.e.f.1-4-1963).9.Added by s.17, ibid.(w.e.f.1-4-1963).10.Ins.by s.17, ibid, (w.e.f.1-4-1963).11.Clause (h) omitted by Act 4 of 1988, s.176 (w.e.f.1-4-1989).12.Subs.by s.161, ibid., for Appellate Assistant Commissioner (w.e.f.1-4-1988).13.Ins.by Act 29 of 1977, s.39 and the Fifth Schedule (w.e.f.10-7-1978).14.Subs.by Act 4 of 1988, s.176, for clauses (b), (c) and (d) (w.e.f.1-4-1989).15.Subs.by Act 21 of 1998, s.76, for Deputy Commissioner (w.e.f.1-10-1998).16.Subs.by Act 3 of 1989, s.88, for clause (c) (w.e.f.1-4-1989).17.Subs.by Act 21 of 1998, s.76, for Deputy Director (w.e.f.1-10-1998).18.Subs.by Act 4 of 1988, s.176, for sub-sections (1B) and (1C) (w.e.f.1-4-1989).19.Subs.by s.161, ibid., for Appellate Assistant Commissioner (w.e.f.1-4-1988).20.Ins.by Act 29 of 1977, s.39 and Fifth Schedule (w.e.f.10-7-1978).21.Subs.by Act 4 of 1988, s.161, for Gift-tax Officer (w.e.f.1-4-1988).22.Ins.by Act 53 of 1962, s.17 (w.e.f.1-4-1963).23.Subs.by Act 4 of 1988, s.161, for Appellate Assistant Commissioner (w.e.f.1-4-1988).24.Ins.by 29 of 1977, s.39 and the Fifth Schedule (w.e.f.10-7-1978).25.Subs.by Act 4 of 1988, s.161, for Commissioner (w.e.f.1-4-1988). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35366§ionno=22A&orderno=41 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 22A | [Omitted | Application by the assessee in certain cases. Omitted by the Direct Tax Laws (Amendment) Act, 1989 (3 of 1989), s. 95 (w.e.f. 1-4-1989). Which was inserted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 177 (w.e.f. 1-4-1989). | 0 | [Omitted Application by the assessee in certain cases.Omitted by the Direct Tax Laws (Amendment) Act, 1989 (3 of 1989), s.95 (w.e.f.1-4-1989).Which was inserted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s.177 (w.e.f.1-4-1989). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35367§ionno=23&orderno=42 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 23 | Appeal to the Appellate Tribunal | 1 (1) An assessee, objecting to an order passed by the Deputy Commissioner (Appeals) 2 or the Commissioner (Appeals) 3 under section 17 or section 17A 17A or section 22 4 * * * or sub-section (2) of section 36 5 * * *, may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.
(2) The Commissioner may, if he is not satisfied as to the correctness of any order passed by a 1 Deputy Commissioner (Appeals) 2 or a Commissioner (Appeals) under section 22, direct the 6 Assessing Officer to appeal to the Appellate Tribunal against such order, and such appeal may be made made at any time before the expiry of sixty days of the date on which the order is communicated to the Commissioner.
7(2A) The 6 Assessing Officer or the assessee, as the case may be, on receipt of the notice that an appeal against the order of the 1 Deputy Commissioner (Appeals) 5 or the Commissioner (Appeals) has been preferred under sub-section (1) or sub-section (2) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the 1 Deputy Commissioner (Appeals) 5 or the Commissioner (Appeals), and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (1) or sub-section (2).
8(3) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (1) or sub-section (2) or sub-section (2A), if it is satisfied that there was sufficient cause for not presenting it within that period.
(4) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, except in the case of an appeal referred to in sub-section (2), be accompanied by a fee of9two hundred rupees.
(5) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, and any such orders may include an order enhancing the amount of gift-tax determined or penalty imposed:
Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
10 * * * * *
11 * * * * *
12 * * * * *
(9) A copy of every order passed by the Appellate Tribunal under this section shall be forwarded to the assessee and the Commissioner.
(10) Save as provided in section 26, any order passed by the Appellate Tribunal on appeal shall be final.
(11) The provisions of 13 sub-sections (1), (4) and (5) of section 255 of the Income-tax Act shall apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Income-tax Act.1. Subs. by Act 53 of 1962, s. 18, for sub-section (1) (w.e.f. 1-4-1963).
2. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
3. Subs. by Act 41 of 1975, s. 116, for under section 17‖ (w.e.f. 1-4-1976).
4. The words, figure and letters or section 22A‖ omitted by Act 3 of 1989, s. 95 (w.e.f. 1-4-1989). Earlier inserted by Act 4 of 1988, s. 186 (w.e.f. 1-4-1989).
5. The Words or to an order passed by the Inspecting Assistant Commissioner under section 17A‖ omitted by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
6. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer‖ (w.e.f. 1-4-1988).
7. Ins. by Act 53 of 1962, s. 18 (w.e.f. 1-4-1963).
8. Subs. by s. 18, ibid., for sub-section (3) (w.e.f. 1-4-1963).
9. Subs. by Act 16 of 1981, for ―one hundred and twenty-five rupees‖ (w.e.f. 1-6-1981).
10. Sub-section (6) omitted by Act 45 of 1972, s. 22 (w.e.f. 1-1-1973).
11. Sub-section (7) omitted by s. 22, ibid, (w.e.f. 1-1-1973).
12. Sub-section (8) omitted by s. 22, ibid, (w.e.f. 1-1-1973).
13. Subs. by Act 53 of 1962, s. 18, for ―sub-sections (5), (7) and (8) of section 5-A‖ (w.e.f. 1-4-1963). | 0 | Appeal to the Appellate Tribunal 1 (1) An assessee, objecting to an order passed by the Deputy Commissioner (Appeals) 2 or the Commissioner (Appeals) 3 under section 17 or section 17A 17A or section 22 4 * * * or sub-section (2) of section 36 5 * * *, may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.(2) The Commissioner may, if he is not satisfied as to the correctness of any order passed by a 1 Deputy Commissioner (Appeals) 2 or a Commissioner (Appeals) under section 22, direct the 6 Assessing Officer to appeal to the Appellate Tribunal against such order, and such appeal may be made made at any time before the expiry of sixty days of the date on which the order is communicated to the Commissioner.7(2A) The 6 Assessing Officer or the assessee, as the case may be, on receipt of the notice that an appeal against the order of the 1 Deputy Commissioner (Appeals) 5 or the Commissioner (Appeals) has been preferred under sub-section (1) or sub-section (2) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the 1 Deputy Commissioner (Appeals) 5 or the Commissioner (Appeals), and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (1) or sub-section (2).8(3) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (1) or sub-section (2) or sub-section (2A), if it is satisfied that there was sufficient cause for not presenting it within that period.(4) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, except in the case of an appeal referred to in sub-section (2), be accompanied by a fee of9two hundred rupees.(5) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, and any such orders may include an order enhancing the amount of gift-tax determined or penalty imposed:
Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.10 * * * * *
11 * * * * *
12 * * * * *
(9) A copy of every order passed by the Appellate Tribunal under this section shall be forwarded to the assessee and the Commissioner. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35367§ionno=23&orderno=42 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 23 | Appeal to the Appellate Tribunal | 1 (1) An assessee, objecting to an order passed by the Deputy Commissioner (Appeals) 2 or the Commissioner (Appeals) 3 under section 17 or section 17A 17A or section 22 4 * * * or sub-section (2) of section 36 5 * * *, may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.
(2) The Commissioner may, if he is not satisfied as to the correctness of any order passed by a 1 Deputy Commissioner (Appeals) 2 or a Commissioner (Appeals) under section 22, direct the 6 Assessing Officer to appeal to the Appellate Tribunal against such order, and such appeal may be made made at any time before the expiry of sixty days of the date on which the order is communicated to the Commissioner.
7(2A) The 6 Assessing Officer or the assessee, as the case may be, on receipt of the notice that an appeal against the order of the 1 Deputy Commissioner (Appeals) 5 or the Commissioner (Appeals) has been preferred under sub-section (1) or sub-section (2) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the 1 Deputy Commissioner (Appeals) 5 or the Commissioner (Appeals), and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (1) or sub-section (2).
8(3) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (1) or sub-section (2) or sub-section (2A), if it is satisfied that there was sufficient cause for not presenting it within that period.
(4) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, except in the case of an appeal referred to in sub-section (2), be accompanied by a fee of9two hundred rupees.
(5) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, and any such orders may include an order enhancing the amount of gift-tax determined or penalty imposed:
Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
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12 * * * * *
(9) A copy of every order passed by the Appellate Tribunal under this section shall be forwarded to the assessee and the Commissioner.
(10) Save as provided in section 26, any order passed by the Appellate Tribunal on appeal shall be final.
(11) The provisions of 13 sub-sections (1), (4) and (5) of section 255 of the Income-tax Act shall apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Income-tax Act.1. Subs. by Act 53 of 1962, s. 18, for sub-section (1) (w.e.f. 1-4-1963).
2. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
3. Subs. by Act 41 of 1975, s. 116, for under section 17‖ (w.e.f. 1-4-1976).
4. The words, figure and letters or section 22A‖ omitted by Act 3 of 1989, s. 95 (w.e.f. 1-4-1989). Earlier inserted by Act 4 of 1988, s. 186 (w.e.f. 1-4-1989).
5. The Words or to an order passed by the Inspecting Assistant Commissioner under section 17A‖ omitted by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
6. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer‖ (w.e.f. 1-4-1988).
7. Ins. by Act 53 of 1962, s. 18 (w.e.f. 1-4-1963).
8. Subs. by s. 18, ibid., for sub-section (3) (w.e.f. 1-4-1963).
9. Subs. by Act 16 of 1981, for ―one hundred and twenty-five rupees‖ (w.e.f. 1-6-1981).
10. Sub-section (6) omitted by Act 45 of 1972, s. 22 (w.e.f. 1-1-1973).
11. Sub-section (7) omitted by s. 22, ibid, (w.e.f. 1-1-1973).
12. Sub-section (8) omitted by s. 22, ibid, (w.e.f. 1-1-1973).
13. Subs. by Act 53 of 1962, s. 18, for ―sub-sections (5), (7) and (8) of section 5-A‖ (w.e.f. 1-4-1963). | 1 | Appeal to the Appellate Tribunal (10) Save as provided in section 26, any order passed by the Appellate Tribunal on appeal shall be final. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35367§ionno=23&orderno=42 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 23 | Appeal to the Appellate Tribunal | 1 (1) An assessee, objecting to an order passed by the Deputy Commissioner (Appeals) 2 or the Commissioner (Appeals) 3 under section 17 or section 17A 17A or section 22 4 * * * or sub-section (2) of section 36 5 * * *, may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.
(2) The Commissioner may, if he is not satisfied as to the correctness of any order passed by a 1 Deputy Commissioner (Appeals) 2 or a Commissioner (Appeals) under section 22, direct the 6 Assessing Officer to appeal to the Appellate Tribunal against such order, and such appeal may be made made at any time before the expiry of sixty days of the date on which the order is communicated to the Commissioner.
7(2A) The 6 Assessing Officer or the assessee, as the case may be, on receipt of the notice that an appeal against the order of the 1 Deputy Commissioner (Appeals) 5 or the Commissioner (Appeals) has been preferred under sub-section (1) or sub-section (2) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the 1 Deputy Commissioner (Appeals) 5 or the Commissioner (Appeals), and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (1) or sub-section (2).
8(3) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (1) or sub-section (2) or sub-section (2A), if it is satisfied that there was sufficient cause for not presenting it within that period.
(4) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, except in the case of an appeal referred to in sub-section (2), be accompanied by a fee of9two hundred rupees.
(5) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, and any such orders may include an order enhancing the amount of gift-tax determined or penalty imposed:
Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
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(9) A copy of every order passed by the Appellate Tribunal under this section shall be forwarded to the assessee and the Commissioner.
(10) Save as provided in section 26, any order passed by the Appellate Tribunal on appeal shall be final.
(11) The provisions of 13 sub-sections (1), (4) and (5) of section 255 of the Income-tax Act shall apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Income-tax Act.1. Subs. by Act 53 of 1962, s. 18, for sub-section (1) (w.e.f. 1-4-1963).
2. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
3. Subs. by Act 41 of 1975, s. 116, for under section 17‖ (w.e.f. 1-4-1976).
4. The words, figure and letters or section 22A‖ omitted by Act 3 of 1989, s. 95 (w.e.f. 1-4-1989). Earlier inserted by Act 4 of 1988, s. 186 (w.e.f. 1-4-1989).
5. The Words or to an order passed by the Inspecting Assistant Commissioner under section 17A‖ omitted by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
6. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer‖ (w.e.f. 1-4-1988).
7. Ins. by Act 53 of 1962, s. 18 (w.e.f. 1-4-1963).
8. Subs. by s. 18, ibid., for sub-section (3) (w.e.f. 1-4-1963).
9. Subs. by Act 16 of 1981, for ―one hundred and twenty-five rupees‖ (w.e.f. 1-6-1981).
10. Sub-section (6) omitted by Act 45 of 1972, s. 22 (w.e.f. 1-1-1973).
11. Sub-section (7) omitted by s. 22, ibid, (w.e.f. 1-1-1973).
12. Sub-section (8) omitted by s. 22, ibid, (w.e.f. 1-1-1973).
13. Subs. by Act 53 of 1962, s. 18, for ―sub-sections (5), (7) and (8) of section 5-A‖ (w.e.f. 1-4-1963). | 2 | Appeal to the Appellate Tribunal |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35367§ionno=23&orderno=42 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 23 | Appeal to the Appellate Tribunal | 1 (1) An assessee, objecting to an order passed by the Deputy Commissioner (Appeals) 2 or the Commissioner (Appeals) 3 under section 17 or section 17A 17A or section 22 4 * * * or sub-section (2) of section 36 5 * * *, may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.
(2) The Commissioner may, if he is not satisfied as to the correctness of any order passed by a 1 Deputy Commissioner (Appeals) 2 or a Commissioner (Appeals) under section 22, direct the 6 Assessing Officer to appeal to the Appellate Tribunal against such order, and such appeal may be made made at any time before the expiry of sixty days of the date on which the order is communicated to the Commissioner.
7(2A) The 6 Assessing Officer or the assessee, as the case may be, on receipt of the notice that an appeal against the order of the 1 Deputy Commissioner (Appeals) 5 or the Commissioner (Appeals) has been preferred under sub-section (1) or sub-section (2) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the 1 Deputy Commissioner (Appeals) 5 or the Commissioner (Appeals), and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (1) or sub-section (2).
8(3) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (1) or sub-section (2) or sub-section (2A), if it is satisfied that there was sufficient cause for not presenting it within that period.
(4) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, except in the case of an appeal referred to in sub-section (2), be accompanied by a fee of9two hundred rupees.
(5) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, and any such orders may include an order enhancing the amount of gift-tax determined or penalty imposed:
Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
10 * * * * *
11 * * * * *
12 * * * * *
(9) A copy of every order passed by the Appellate Tribunal under this section shall be forwarded to the assessee and the Commissioner.
(10) Save as provided in section 26, any order passed by the Appellate Tribunal on appeal shall be final.
(11) The provisions of 13 sub-sections (1), (4) and (5) of section 255 of the Income-tax Act shall apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Income-tax Act.1. Subs. by Act 53 of 1962, s. 18, for sub-section (1) (w.e.f. 1-4-1963).
2. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
3. Subs. by Act 41 of 1975, s. 116, for under section 17‖ (w.e.f. 1-4-1976).
4. The words, figure and letters or section 22A‖ omitted by Act 3 of 1989, s. 95 (w.e.f. 1-4-1989). Earlier inserted by Act 4 of 1988, s. 186 (w.e.f. 1-4-1989).
5. The Words or to an order passed by the Inspecting Assistant Commissioner under section 17A‖ omitted by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
6. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer‖ (w.e.f. 1-4-1988).
7. Ins. by Act 53 of 1962, s. 18 (w.e.f. 1-4-1963).
8. Subs. by s. 18, ibid., for sub-section (3) (w.e.f. 1-4-1963).
9. Subs. by Act 16 of 1981, for ―one hundred and twenty-five rupees‖ (w.e.f. 1-6-1981).
10. Sub-section (6) omitted by Act 45 of 1972, s. 22 (w.e.f. 1-1-1973).
11. Sub-section (7) omitted by s. 22, ibid, (w.e.f. 1-1-1973).
12. Sub-section (8) omitted by s. 22, ibid, (w.e.f. 1-1-1973).
13. Subs. by Act 53 of 1962, s. 18, for ―sub-sections (5), (7) and (8) of section 5-A‖ (w.e.f. 1-4-1963). | 3 | Appeal to the Appellate Tribunal (11) The provisions of 13 sub-sections (1), (4) and (5) of section 255 of the Income-tax Act shall apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Income-tax Act.1.Subs.by Act 53 of 1962, s.18, for sub-section (1) (w.e.f.1-4-1963).2.Ins.by Act 29 of 1977, s.39 and the Fifth Schedule (w.e.f.10-7-1978).3.Subs.by Act 41 of 1975, s.116, for under section 17‖ (w.e.f.1-4-1976).4.The words, figure and letters or section 22A‖ omitted by Act 3 of 1989, s.95 (w.e.f.1-4-1989).Earlier inserted by Act 4 of 1988, s.186 (w.e.f.1-4-1989).5.The Words or to an order passed by the Inspecting Assistant Commissioner under section 17A‖ omitted by Act 29 of 1977, s.39 and the Fifth Schedule (w.e.f.10-7-1978).6.Subs.by Act 4 of 1988, s.161, for Gift-tax Officer‖ (w.e.f.1-4-1988).7.Ins.by Act 53 of 1962, s.18 (w.e.f.1-4-1963).8.Subs.by s.18, ibid., for sub-section (3) (w.e.f.1-4-1963).9.Subs.by Act 16 of 1981, for ―one hundred and twenty-five rupees‖ (w.e.f.1-6-1981).10.Sub-section (6) omitted by Act 45 of 1972, s.22 (w.e.f.1-1-1973).11.Sub-section (7) omitted by s.22, ibid, (w.e.f.1-1-1973).12.Sub-section (8) omitted by s.22, ibid, (w.e.f.1-1-1973).13.Subs.by Act 53 of 1962, s.18, for ―sub-sections (5), (7) and (8) of section 5-A‖ (w.e.f.1-4-1963). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35368§ionno=24&orderno=43 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 24 | Powers of Commissioner to revise orders of subordinate authorities | (1) The Commissioner may, either on his own motion or on application made by an assessee in this behalf, call for the record of any proceeding under this Act in which an order has been passed by any authority subordinate to him, and may make such inquiry, or cause such inquiry to be made, and subject to the provisions of this Act, pass such order thereon, not being an order prejudicial to the assessee, as the Commissioner thinks fit :
Provided that the Commissioner shall not revise any order under this sub-section in any case—
(a) where an appeal against the order lies to the 1 Deputy Commissioner (Appeals) 2 or to the Commissioner (Appeals) or to the Appellate Tribunal and the time within which such appeal can be made has not expired or, 3 in the case of an appeal to the Commissioner (Appeals) or to the Appellate Appellate Tribunal, the assessee has not waived his right of appeal;
(b) where the order is pending in appeal before the 1 Deputy Commissioner (Appeals) or has been the subject of an appeal 2 to the Commissioner (Appeals) or to the Appellate Tribunal;
(c) where the application is made by the assessee for such revision unless—
(i) the application is accompanied by a fee of rupees twenty-five; and
(ii) the application is made within one year from the date of the order sought to be revised or within such further period as the Commissioner may think fit to allow on being satisfied that the assessee was prevented by sufficient cause from making the application within that period; and
(d) where the order is sought to be revised by the Commissioner of his own motion, if such order is made more than one year previously.
Explanation.—For the purposes of this sub-section,—
(a) the 4 Deputy Commissioner (Appeals) shall be deemed to be an authority subordinate to the Commissioner; and
(b) an order by the Commissioner declining to interfere shall be deemed not to be an order prejudicial to the assessee.
(2) Without prejudice to the provisions contained in sub-section (1), the Commissioner may call for and examine the record of any proceeding under this Act, and, if he considers that any order passed therein by an 5 Assessing Officer is erroneous in so far as it is prejudicial to the interests of revenue, he may, after giving the assessee an opportunity of being heard, and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling it and directing a fresh assessment.
6 Explanation.—For the removal of doubts, it is hereby declared that, for the purposes of this sub-section,—
(a) an order passed 7 on or before or after the 1st day of June, 1988 by the Assessing Officer shall include an order passed by the 8 Joint Commissioner in exercise of the powers or in performance of the functions of an Assessing Officer conferred on or assigned to him under orders or directions issued by the Board or by the Chief Commissioner or Director General or Commissioner authorised by the Board in this behalf under section 120 of the Income-tax Act read with section 7 of this Act;
(b) ―record‖ 9 shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner;
(c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal, 7 filed on or before or after the 1st day of June, 1988, the powers of the Commissioner under this sub-section shall extend 7 and shall be deemed always to have extended to such matters as had not been considered and decided in such appeal.
(3) No order shall be made under sub-section (2) after the expiry of two years 10 from the end of the financial year in which the order sought to be revised was passed.
11 Explanation.—In computing the period of limitation for purposes of this sub-section, the time taken taken in giving an opportunity to the assessee to be reheard under the proviso to section 38 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.1. Subs. by Act 4 of 1988, s. 161, for ―Appellate Assistant Commissioner‖ (w.e.f. 1-4-1988).
2. Ins. by Act 29 of 1977, s. 39 of the Fifth Schedule (w.e.f. 10-7-1978).
3. Subs. by s. 39 ibid., of the Fifth Schedule, ―in the case of the Appellate Tribunal‖ (w.e.f. 10-7-1978).
4. Subs. by Act 4 of 1988, s. 161, for ―Appellate Assistant Commissioner‖ (w.e.f. 1-4-1988).
5. Subs. by s. 161, ibid., for ―Gift-tax Officer‖ (w.e.f. 1-4-1988).
6. Subs. by Act 26 of 1988, s. 68, for Explanation (w.e.f. 1-6-1988).
7. Ins. by Act 13 of 1989, s. 32 (w.e.f. 1-6-1988).
8. Subs. by Act 21 of 1998, s. 76, for ―Deputy Commissioner‖ (w.e.f. 1-10-1998).
9. Subs. by Act 13 of 1989, s. 32, for ―includes‖ (w.e.f. 1-6-1988).
10. Subs. by Act 67 of 1984, s. 74, for ―form the date of the order sought to be revised‖ (w.e.f. 1-10-1984).
11. Explanation added by Act 53 of 1962, s. 19 (w.e.f. 1-4-1963). | 0 | Powers of Commissioner to revise orders of subordinate authorities (1) The Commissioner may, either on his own motion or on application made by an assessee in this behalf, call for the record of any proceeding under this Act in which an order has been passed by any authority subordinate to him, and may make such inquiry, or cause such inquiry to be made, and subject to the provisions of this Act, pass such order thereon, not being an order prejudicial to the assessee, as the Commissioner thinks fit :
Provided that the Commissioner shall not revise any order under this sub-section in any case—
(a) where an appeal against the order lies to the 1 Deputy Commissioner (Appeals) 2 or to the Commissioner (Appeals) or to the Appellate Tribunal and the time within which such appeal can be made has not expired or, 3 in the case of an appeal to the Commissioner (Appeals) or to the Appellate Appellate Tribunal, the assessee has not waived his right of appeal;
(b) where the order is pending in appeal before the 1 Deputy Commissioner (Appeals) or has been the subject of an appeal 2 to the Commissioner (Appeals) or to the Appellate Tribunal;
(c) where the application is made by the assessee for such revision unless—
(i) the application is accompanied by a fee of rupees twenty-five; and
(ii) the application is made within one year from the date of the order sought to be revised or within such further period as the Commissioner may think fit to allow on being satisfied that the assessee was prevented by sufficient cause from making the application within that period; and
(d) where the order is sought to be revised by the Commissioner of his own motion, if such order is made more than one year previously.Explanation.—For the purposes of this sub-section,—
(a) the 4 Deputy Commissioner (Appeals) shall be deemed to be an authority subordinate to the Commissioner; and
(b) an order by the Commissioner declining to interfere shall be deemed not to be an order prejudicial to the assessee.(2) Without prejudice to the provisions contained in sub-section (1), the Commissioner may call for and examine the record of any proceeding under this Act, and, if he considers that any order passed therein by an 5 Assessing Officer is erroneous in so far as it is prejudicial to the interests of revenue, he may, after giving the assessee an opportunity of being heard, and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling it and directing a fresh assessment.6 Explanation. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35368§ionno=24&orderno=43 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 24 | Powers of Commissioner to revise orders of subordinate authorities | (1) The Commissioner may, either on his own motion or on application made by an assessee in this behalf, call for the record of any proceeding under this Act in which an order has been passed by any authority subordinate to him, and may make such inquiry, or cause such inquiry to be made, and subject to the provisions of this Act, pass such order thereon, not being an order prejudicial to the assessee, as the Commissioner thinks fit :
Provided that the Commissioner shall not revise any order under this sub-section in any case—
(a) where an appeal against the order lies to the 1 Deputy Commissioner (Appeals) 2 or to the Commissioner (Appeals) or to the Appellate Tribunal and the time within which such appeal can be made has not expired or, 3 in the case of an appeal to the Commissioner (Appeals) or to the Appellate Appellate Tribunal, the assessee has not waived his right of appeal;
(b) where the order is pending in appeal before the 1 Deputy Commissioner (Appeals) or has been the subject of an appeal 2 to the Commissioner (Appeals) or to the Appellate Tribunal;
(c) where the application is made by the assessee for such revision unless—
(i) the application is accompanied by a fee of rupees twenty-five; and
(ii) the application is made within one year from the date of the order sought to be revised or within such further period as the Commissioner may think fit to allow on being satisfied that the assessee was prevented by sufficient cause from making the application within that period; and
(d) where the order is sought to be revised by the Commissioner of his own motion, if such order is made more than one year previously.
Explanation.—For the purposes of this sub-section,—
(a) the 4 Deputy Commissioner (Appeals) shall be deemed to be an authority subordinate to the Commissioner; and
(b) an order by the Commissioner declining to interfere shall be deemed not to be an order prejudicial to the assessee.
(2) Without prejudice to the provisions contained in sub-section (1), the Commissioner may call for and examine the record of any proceeding under this Act, and, if he considers that any order passed therein by an 5 Assessing Officer is erroneous in so far as it is prejudicial to the interests of revenue, he may, after giving the assessee an opportunity of being heard, and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling it and directing a fresh assessment.
6 Explanation.—For the removal of doubts, it is hereby declared that, for the purposes of this sub-section,—
(a) an order passed 7 on or before or after the 1st day of June, 1988 by the Assessing Officer shall include an order passed by the 8 Joint Commissioner in exercise of the powers or in performance of the functions of an Assessing Officer conferred on or assigned to him under orders or directions issued by the Board or by the Chief Commissioner or Director General or Commissioner authorised by the Board in this behalf under section 120 of the Income-tax Act read with section 7 of this Act;
(b) ―record‖ 9 shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner;
(c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal, 7 filed on or before or after the 1st day of June, 1988, the powers of the Commissioner under this sub-section shall extend 7 and shall be deemed always to have extended to such matters as had not been considered and decided in such appeal.
(3) No order shall be made under sub-section (2) after the expiry of two years 10 from the end of the financial year in which the order sought to be revised was passed.
11 Explanation.—In computing the period of limitation for purposes of this sub-section, the time taken taken in giving an opportunity to the assessee to be reheard under the proviso to section 38 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.1. Subs. by Act 4 of 1988, s. 161, for ―Appellate Assistant Commissioner‖ (w.e.f. 1-4-1988).
2. Ins. by Act 29 of 1977, s. 39 of the Fifth Schedule (w.e.f. 10-7-1978).
3. Subs. by s. 39 ibid., of the Fifth Schedule, ―in the case of the Appellate Tribunal‖ (w.e.f. 10-7-1978).
4. Subs. by Act 4 of 1988, s. 161, for ―Appellate Assistant Commissioner‖ (w.e.f. 1-4-1988).
5. Subs. by s. 161, ibid., for ―Gift-tax Officer‖ (w.e.f. 1-4-1988).
6. Subs. by Act 26 of 1988, s. 68, for Explanation (w.e.f. 1-6-1988).
7. Ins. by Act 13 of 1989, s. 32 (w.e.f. 1-6-1988).
8. Subs. by Act 21 of 1998, s. 76, for ―Deputy Commissioner‖ (w.e.f. 1-10-1998).
9. Subs. by Act 13 of 1989, s. 32, for ―includes‖ (w.e.f. 1-6-1988).
10. Subs. by Act 67 of 1984, s. 74, for ―form the date of the order sought to be revised‖ (w.e.f. 1-10-1984).
11. Explanation added by Act 53 of 1962, s. 19 (w.e.f. 1-4-1963). | 1 | Powers of Commissioner to revise orders of subordinate authorities —For the removal of doubts, it is hereby declared that, for the purposes of this sub-section,—
(a) an order passed 7 on or before or after the 1st day of June, 1988 by the Assessing Officer shall include an order passed by the 8 Joint Commissioner in exercise of the powers or in performance of the functions of an Assessing Officer conferred on or assigned to him under orders or directions issued by the Board or by the Chief Commissioner or Director General or Commissioner authorised by the Board in this behalf under section 120 of the Income-tax Act read with section 7 of this Act;
(b) ―record‖ 9 shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner;
(c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal, 7 filed on or before or after the 1st day of June, 1988, the powers of the Commissioner under this sub-section shall extend 7 and shall be deemed always to have extended to such matters as had not been considered and decided in such appeal. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35368§ionno=24&orderno=43 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 24 | Powers of Commissioner to revise orders of subordinate authorities | (1) The Commissioner may, either on his own motion or on application made by an assessee in this behalf, call for the record of any proceeding under this Act in which an order has been passed by any authority subordinate to him, and may make such inquiry, or cause such inquiry to be made, and subject to the provisions of this Act, pass such order thereon, not being an order prejudicial to the assessee, as the Commissioner thinks fit :
Provided that the Commissioner shall not revise any order under this sub-section in any case—
(a) where an appeal against the order lies to the 1 Deputy Commissioner (Appeals) 2 or to the Commissioner (Appeals) or to the Appellate Tribunal and the time within which such appeal can be made has not expired or, 3 in the case of an appeal to the Commissioner (Appeals) or to the Appellate Appellate Tribunal, the assessee has not waived his right of appeal;
(b) where the order is pending in appeal before the 1 Deputy Commissioner (Appeals) or has been the subject of an appeal 2 to the Commissioner (Appeals) or to the Appellate Tribunal;
(c) where the application is made by the assessee for such revision unless—
(i) the application is accompanied by a fee of rupees twenty-five; and
(ii) the application is made within one year from the date of the order sought to be revised or within such further period as the Commissioner may think fit to allow on being satisfied that the assessee was prevented by sufficient cause from making the application within that period; and
(d) where the order is sought to be revised by the Commissioner of his own motion, if such order is made more than one year previously.
Explanation.—For the purposes of this sub-section,—
(a) the 4 Deputy Commissioner (Appeals) shall be deemed to be an authority subordinate to the Commissioner; and
(b) an order by the Commissioner declining to interfere shall be deemed not to be an order prejudicial to the assessee.
(2) Without prejudice to the provisions contained in sub-section (1), the Commissioner may call for and examine the record of any proceeding under this Act, and, if he considers that any order passed therein by an 5 Assessing Officer is erroneous in so far as it is prejudicial to the interests of revenue, he may, after giving the assessee an opportunity of being heard, and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling it and directing a fresh assessment.
6 Explanation.—For the removal of doubts, it is hereby declared that, for the purposes of this sub-section,—
(a) an order passed 7 on or before or after the 1st day of June, 1988 by the Assessing Officer shall include an order passed by the 8 Joint Commissioner in exercise of the powers or in performance of the functions of an Assessing Officer conferred on or assigned to him under orders or directions issued by the Board or by the Chief Commissioner or Director General or Commissioner authorised by the Board in this behalf under section 120 of the Income-tax Act read with section 7 of this Act;
(b) ―record‖ 9 shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner;
(c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal, 7 filed on or before or after the 1st day of June, 1988, the powers of the Commissioner under this sub-section shall extend 7 and shall be deemed always to have extended to such matters as had not been considered and decided in such appeal.
(3) No order shall be made under sub-section (2) after the expiry of two years 10 from the end of the financial year in which the order sought to be revised was passed.
11 Explanation.—In computing the period of limitation for purposes of this sub-section, the time taken taken in giving an opportunity to the assessee to be reheard under the proviso to section 38 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.1. Subs. by Act 4 of 1988, s. 161, for ―Appellate Assistant Commissioner‖ (w.e.f. 1-4-1988).
2. Ins. by Act 29 of 1977, s. 39 of the Fifth Schedule (w.e.f. 10-7-1978).
3. Subs. by s. 39 ibid., of the Fifth Schedule, ―in the case of the Appellate Tribunal‖ (w.e.f. 10-7-1978).
4. Subs. by Act 4 of 1988, s. 161, for ―Appellate Assistant Commissioner‖ (w.e.f. 1-4-1988).
5. Subs. by s. 161, ibid., for ―Gift-tax Officer‖ (w.e.f. 1-4-1988).
6. Subs. by Act 26 of 1988, s. 68, for Explanation (w.e.f. 1-6-1988).
7. Ins. by Act 13 of 1989, s. 32 (w.e.f. 1-6-1988).
8. Subs. by Act 21 of 1998, s. 76, for ―Deputy Commissioner‖ (w.e.f. 1-10-1998).
9. Subs. by Act 13 of 1989, s. 32, for ―includes‖ (w.e.f. 1-6-1988).
10. Subs. by Act 67 of 1984, s. 74, for ―form the date of the order sought to be revised‖ (w.e.f. 1-10-1984).
11. Explanation added by Act 53 of 1962, s. 19 (w.e.f. 1-4-1963). | 2 | Powers of Commissioner to revise orders of subordinate authorities |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35368§ionno=24&orderno=43 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 24 | Powers of Commissioner to revise orders of subordinate authorities | (1) The Commissioner may, either on his own motion or on application made by an assessee in this behalf, call for the record of any proceeding under this Act in which an order has been passed by any authority subordinate to him, and may make such inquiry, or cause such inquiry to be made, and subject to the provisions of this Act, pass such order thereon, not being an order prejudicial to the assessee, as the Commissioner thinks fit :
Provided that the Commissioner shall not revise any order under this sub-section in any case—
(a) where an appeal against the order lies to the 1 Deputy Commissioner (Appeals) 2 or to the Commissioner (Appeals) or to the Appellate Tribunal and the time within which such appeal can be made has not expired or, 3 in the case of an appeal to the Commissioner (Appeals) or to the Appellate Appellate Tribunal, the assessee has not waived his right of appeal;
(b) where the order is pending in appeal before the 1 Deputy Commissioner (Appeals) or has been the subject of an appeal 2 to the Commissioner (Appeals) or to the Appellate Tribunal;
(c) where the application is made by the assessee for such revision unless—
(i) the application is accompanied by a fee of rupees twenty-five; and
(ii) the application is made within one year from the date of the order sought to be revised or within such further period as the Commissioner may think fit to allow on being satisfied that the assessee was prevented by sufficient cause from making the application within that period; and
(d) where the order is sought to be revised by the Commissioner of his own motion, if such order is made more than one year previously.
Explanation.—For the purposes of this sub-section,—
(a) the 4 Deputy Commissioner (Appeals) shall be deemed to be an authority subordinate to the Commissioner; and
(b) an order by the Commissioner declining to interfere shall be deemed not to be an order prejudicial to the assessee.
(2) Without prejudice to the provisions contained in sub-section (1), the Commissioner may call for and examine the record of any proceeding under this Act, and, if he considers that any order passed therein by an 5 Assessing Officer is erroneous in so far as it is prejudicial to the interests of revenue, he may, after giving the assessee an opportunity of being heard, and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling it and directing a fresh assessment.
6 Explanation.—For the removal of doubts, it is hereby declared that, for the purposes of this sub-section,—
(a) an order passed 7 on or before or after the 1st day of June, 1988 by the Assessing Officer shall include an order passed by the 8 Joint Commissioner in exercise of the powers or in performance of the functions of an Assessing Officer conferred on or assigned to him under orders or directions issued by the Board or by the Chief Commissioner or Director General or Commissioner authorised by the Board in this behalf under section 120 of the Income-tax Act read with section 7 of this Act;
(b) ―record‖ 9 shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner;
(c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal, 7 filed on or before or after the 1st day of June, 1988, the powers of the Commissioner under this sub-section shall extend 7 and shall be deemed always to have extended to such matters as had not been considered and decided in such appeal.
(3) No order shall be made under sub-section (2) after the expiry of two years 10 from the end of the financial year in which the order sought to be revised was passed.
11 Explanation.—In computing the period of limitation for purposes of this sub-section, the time taken taken in giving an opportunity to the assessee to be reheard under the proviso to section 38 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.1. Subs. by Act 4 of 1988, s. 161, for ―Appellate Assistant Commissioner‖ (w.e.f. 1-4-1988).
2. Ins. by Act 29 of 1977, s. 39 of the Fifth Schedule (w.e.f. 10-7-1978).
3. Subs. by s. 39 ibid., of the Fifth Schedule, ―in the case of the Appellate Tribunal‖ (w.e.f. 10-7-1978).
4. Subs. by Act 4 of 1988, s. 161, for ―Appellate Assistant Commissioner‖ (w.e.f. 1-4-1988).
5. Subs. by s. 161, ibid., for ―Gift-tax Officer‖ (w.e.f. 1-4-1988).
6. Subs. by Act 26 of 1988, s. 68, for Explanation (w.e.f. 1-6-1988).
7. Ins. by Act 13 of 1989, s. 32 (w.e.f. 1-6-1988).
8. Subs. by Act 21 of 1998, s. 76, for ―Deputy Commissioner‖ (w.e.f. 1-10-1998).
9. Subs. by Act 13 of 1989, s. 32, for ―includes‖ (w.e.f. 1-6-1988).
10. Subs. by Act 67 of 1984, s. 74, for ―form the date of the order sought to be revised‖ (w.e.f. 1-10-1984).
11. Explanation added by Act 53 of 1962, s. 19 (w.e.f. 1-4-1963). | 3 | Powers of Commissioner to revise orders of subordinate authorities |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35368§ionno=24&orderno=43 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 24 | Powers of Commissioner to revise orders of subordinate authorities | (1) The Commissioner may, either on his own motion or on application made by an assessee in this behalf, call for the record of any proceeding under this Act in which an order has been passed by any authority subordinate to him, and may make such inquiry, or cause such inquiry to be made, and subject to the provisions of this Act, pass such order thereon, not being an order prejudicial to the assessee, as the Commissioner thinks fit :
Provided that the Commissioner shall not revise any order under this sub-section in any case—
(a) where an appeal against the order lies to the 1 Deputy Commissioner (Appeals) 2 or to the Commissioner (Appeals) or to the Appellate Tribunal and the time within which such appeal can be made has not expired or, 3 in the case of an appeal to the Commissioner (Appeals) or to the Appellate Appellate Tribunal, the assessee has not waived his right of appeal;
(b) where the order is pending in appeal before the 1 Deputy Commissioner (Appeals) or has been the subject of an appeal 2 to the Commissioner (Appeals) or to the Appellate Tribunal;
(c) where the application is made by the assessee for such revision unless—
(i) the application is accompanied by a fee of rupees twenty-five; and
(ii) the application is made within one year from the date of the order sought to be revised or within such further period as the Commissioner may think fit to allow on being satisfied that the assessee was prevented by sufficient cause from making the application within that period; and
(d) where the order is sought to be revised by the Commissioner of his own motion, if such order is made more than one year previously.
Explanation.—For the purposes of this sub-section,—
(a) the 4 Deputy Commissioner (Appeals) shall be deemed to be an authority subordinate to the Commissioner; and
(b) an order by the Commissioner declining to interfere shall be deemed not to be an order prejudicial to the assessee.
(2) Without prejudice to the provisions contained in sub-section (1), the Commissioner may call for and examine the record of any proceeding under this Act, and, if he considers that any order passed therein by an 5 Assessing Officer is erroneous in so far as it is prejudicial to the interests of revenue, he may, after giving the assessee an opportunity of being heard, and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling it and directing a fresh assessment.
6 Explanation.—For the removal of doubts, it is hereby declared that, for the purposes of this sub-section,—
(a) an order passed 7 on or before or after the 1st day of June, 1988 by the Assessing Officer shall include an order passed by the 8 Joint Commissioner in exercise of the powers or in performance of the functions of an Assessing Officer conferred on or assigned to him under orders or directions issued by the Board or by the Chief Commissioner or Director General or Commissioner authorised by the Board in this behalf under section 120 of the Income-tax Act read with section 7 of this Act;
(b) ―record‖ 9 shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner;
(c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal, 7 filed on or before or after the 1st day of June, 1988, the powers of the Commissioner under this sub-section shall extend 7 and shall be deemed always to have extended to such matters as had not been considered and decided in such appeal.
(3) No order shall be made under sub-section (2) after the expiry of two years 10 from the end of the financial year in which the order sought to be revised was passed.
11 Explanation.—In computing the period of limitation for purposes of this sub-section, the time taken taken in giving an opportunity to the assessee to be reheard under the proviso to section 38 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.1. Subs. by Act 4 of 1988, s. 161, for ―Appellate Assistant Commissioner‖ (w.e.f. 1-4-1988).
2. Ins. by Act 29 of 1977, s. 39 of the Fifth Schedule (w.e.f. 10-7-1978).
3. Subs. by s. 39 ibid., of the Fifth Schedule, ―in the case of the Appellate Tribunal‖ (w.e.f. 10-7-1978).
4. Subs. by Act 4 of 1988, s. 161, for ―Appellate Assistant Commissioner‖ (w.e.f. 1-4-1988).
5. Subs. by s. 161, ibid., for ―Gift-tax Officer‖ (w.e.f. 1-4-1988).
6. Subs. by Act 26 of 1988, s. 68, for Explanation (w.e.f. 1-6-1988).
7. Ins. by Act 13 of 1989, s. 32 (w.e.f. 1-6-1988).
8. Subs. by Act 21 of 1998, s. 76, for ―Deputy Commissioner‖ (w.e.f. 1-10-1998).
9. Subs. by Act 13 of 1989, s. 32, for ―includes‖ (w.e.f. 1-6-1988).
10. Subs. by Act 67 of 1984, s. 74, for ―form the date of the order sought to be revised‖ (w.e.f. 1-10-1984).
11. Explanation added by Act 53 of 1962, s. 19 (w.e.f. 1-4-1963). | 4 | Powers of Commissioner to revise orders of subordinate authorities (3) No order shall be made under sub-section (2) after the expiry of two years 10 from the end of the financial year in which the order sought to be revised was passed.11 Explanation.—In computing the period of limitation for purposes of this sub-section, the time taken taken in giving an opportunity to the assessee to be reheard under the proviso to section 38 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.1.Subs.by Act 4 of 1988, s.161, for ―Appellate Assistant Commissioner‖ (w.e.f.1-4-1988).2.Ins.by Act 29 of 1977, s.39 of the Fifth Schedule (w.e.f.10-7-1978).3.Subs.by s.39 ibid., of the Fifth Schedule, ―in the case of the Appellate Tribunal‖ (w.e.f.10-7-1978).4.Subs.by Act 4 of 1988, s.161, for ―Appellate Assistant Commissioner‖ (w.e.f.1-4-1988).5.Subs.by s.161, ibid., for ―Gift-tax Officer‖ (w.e.f.1-4-1988).6.Subs.by Act 26 of 1988, s.68, for Explanation (w.e.f.1-6-1988).7.Ins.by Act 13 of 1989, s.32 (w.e.f.1-6-1988).8.Subs.by Act 21 of 1998, s.76, for ―Deputy Commissioner‖ (w.e.f.1-10-1998).9.Subs.by Act 13 of 1989, s.32, for ―includes‖ (w.e.f.1-6-1988).10.Subs.by Act 67 of 1984, s.74, for ―form the date of the order sought to be revised‖ (w.e.f.1-10-1984).11.Explanation added by Act 53 of 1962, s.19 (w.e.f.1-4-1963). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35409§ionno=25&orderno=44 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 25 | Appeal to the Appellate Tribunal from orders of enhancemen t by Chief Commissioner or Commissioner | 2(1) An assessee objecting to an order passed by the 1 Chief Commissioner or Commissioner3under section 17 or section 17A or to an order of enhancement passed by him under section 24 4 or an order passed by the Director-General or Director under section 17A may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.
(2) An appeal to the Appellate Tribunal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a fee of 5 two hundred rupees.
(3) The provisions of 6 sub-sections (3), (5), (9) and (10) of section 23 shall apply in relation to any appeal under this section as they apply in relation to any appeal under that section.1. Subs. by Act 4 of 1988, s. 161, for Commissioner‖ (w.e.f. 1-4-1988).
2. Subs. by Act 53 of 1962, s. 20 (w.e.f. 1-4-1963).
3. Subs. by Act 41 of 1975, s. 117, for under Section 17‖ (w.e.f. 1-4-1976).
4. Ins. by Act 3 of 1989, s. 89 (w.e.f. 1-4-1989).
5. Subs. by Act 16 of 1981, s. 33, for one hundred and twenty-five rupees‖ (w.e.f. 1-6-1981).
6. Subs. by Act 45 of 1972, s. 23 for sub-sections (3) and (5) to (10) inclusive‖ (w.e.f. 1-1-1973) | 0 | Appeal to the Appellate Tribunal from orders of enhancemen t by Chief Commissioner or Commissioner 2(1) An assessee objecting to an order passed by the 1 Chief Commissioner or Commissioner3under section 17 or section 17A or to an order of enhancement passed by him under section 24 4 or an order passed by the Director-General or Director under section 17A may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.(2) An appeal to the Appellate Tribunal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a fee of 5 two hundred rupees.(3) The provisions of 6 sub-sections (3), (5), (9) and (10) of section 23 shall apply in relation to any appeal under this section as they apply in relation to any appeal under that section.1.Subs.by Act 4 of 1988, s.161, for Commissioner‖ (w.e.f.1-4-1988).2.Subs.by Act 53 of 1962, s.20 (w.e.f.1-4-1963).3.Subs.by Act 41 of 1975, s.117, for under Section 17‖ (w.e.f.1-4-1976).4.Ins.by Act 3 of 1989, s.89 (w.e.f.1-4-1989).5.Subs.by Act 16 of 1981, s.33, for one hundred and twenty-five rupees‖ (w.e.f.1-6-1981).6.Subs.by Act 45 of 1972, s.23 for sub-sections (3) and (5) to (10) inclusive‖ (w.e.f.1-1-1973) |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35370§ionno=26&orderno=45 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 26 | Reference to High Court | 1 (1) The assessee or the2 Chief Commissioner or Commissioner Commissioner may, within sixty days of the date upon which he is served with notice of an order under section 23 or section 3 or clause (e) of sub-section (1) of section 34 by application in the prescribed form accompanied, where the application is made by the assessee, by a fee of 4 two hundred rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court.
(2) The Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period specified in sub-section (1), allow it to be presented within a further period not exceeding thirty days.
(3) If, on an application made under sub-section (1), the Appellate Tribunal,—
(a) refuses to state a case on the ground that no question of law arises, or
(b) rejects it on the ground that it is time barred,
the applicant may, within ninety days from the date on which he is served with a notice of refusal or rejection, as the case may be, apply to the High Court, and the High Court may, if it is not satisfied with the correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal to state the case to the High Court, and on receipt of such requisition the Appellate Tribunal shall state the case:
Provided that, if in any case where the Appellate Tribunal has been required by an assessee to state a case, the Appellate Tribunal refuses to do so on the ground that no question of law arises, the assessee may, within thirty days from the date on which he receives notice of refusal to state the case, withdraw his application, and if he does so, the fee paid by him under sub-section (1) shall be refunded to him.
5 (3A) If, on an application made under this section, the Appellate Tribunal is of the opinion that on account of a conflict in the decisions of High Courts in respect of any particular question of law, it is expedient that a reference should be made direct to the Supreme Court, the Appellate Tribunal may draw up a statement of the case and refer it through its President direct to the Supreme Court.
(4) The statement to the High Court 5 or the Supreme Court shall set forth the facts, the determination of the Appellate Tribunal, and the question of law which arises out of the case.
(5) If the High Court 6 or the Supreme Court is not satisfied that the case as stated is sufficient to enable it to determine the question of law raised thereby, it may require the Appellate Tribunal to make such modification therein as it may direct.
(6) The High Court 6 or the Supreme Court, upon hearing any such case, shall decide the question of law raised therein, and in doing so, may, if it thinks fit, alter the form of the question of law and shall deliver judgment thereon containing the grounds on which such decision is founded and shall send a copy of the judgment under the seal of the court and the signature of the Registrar to the Appellate Tribunal and the Appellate Tribunal shall pass such orders as are necessary to dispose of the case conformably to such judgment.
7 (7) The costs of any reference to the High Court or the Supreme Court which shall not include the fee for making the reference shall be in the discretion of the court.1. Subs. by Act 53 of 1962, s. 21, for sub-section (1) and (2) (w.e.f. 1-4-1963).
2. Subs. by Act 4 of 1988, s. 161, for Commissioner‖ (w.e.f. 1-4-1988).
3. Ins. by Act 49 of 1991, s. 88 (w.e.f. 27-9-1991).
4. Subs. by Act 16 of 1981, s. 34, for one hundred and twenty-five rupees‖ (w.e.f. 1-6-1981).
5. Ins. by Act 53 of 1962, s. 21, (w.e.f. 1-4-1963).
6. Ins. by Act 53 of 1962, s. 21 (w.e.f. 1-4-1963).
7. Subs. by s. 21, ibid., for sub-section (7), (8) and (9) (w.e.f. 1-4-1963). | 0 | Reference to High Court 1 (1) The assessee or the2 Chief Commissioner or Commissioner Commissioner may, within sixty days of the date upon which he is served with notice of an order under section 23 or section 3 or clause (e) of sub-section (1) of section 34 by application in the prescribed form accompanied, where the application is made by the assessee, by a fee of 4 two hundred rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court.(2) The Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period specified in sub-section (1), allow it to be presented within a further period not exceeding thirty days.(3) If, on an application made under sub-section (1), the Appellate Tribunal,—
(a) refuses to state a case on the ground that no question of law arises, or
(b) rejects it on the ground that it is time barred,
the applicant may, within ninety days from the date on which he is served with a notice of refusal or rejection, as the case may be, apply to the High Court, and the High Court may, if it is not satisfied with the correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal to state the case to the High Court, and on receipt of such requisition the Appellate Tribunal shall state the case:
Provided that, if in any case where the Appellate Tribunal has been required by an assessee to state a case, the Appellate Tribunal refuses to do so on the ground that no question of law arises, the assessee may, within thirty days from the date on which he receives notice of refusal to state the case, withdraw his application, and if he does so, the fee paid by him under sub-section (1) shall be refunded to him.5 (3A) If, on an application made under this section, the Appellate Tribunal is of the opinion that on account of a conflict in the decisions of High Courts in respect of any particular question of law, it is expedient that a reference should be made direct to the Supreme Court, the Appellate Tribunal may draw up a statement of the case and refer it through its President direct to the Supreme Court.(4) The statement to the High Court 5 or the Supreme Court shall set forth the facts, the determination of the Appellate Tribunal, and the question of law which arises out of the case. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35370§ionno=26&orderno=45 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 26 | Reference to High Court | 1 (1) The assessee or the2 Chief Commissioner or Commissioner Commissioner may, within sixty days of the date upon which he is served with notice of an order under section 23 or section 3 or clause (e) of sub-section (1) of section 34 by application in the prescribed form accompanied, where the application is made by the assessee, by a fee of 4 two hundred rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court.
(2) The Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period specified in sub-section (1), allow it to be presented within a further period not exceeding thirty days.
(3) If, on an application made under sub-section (1), the Appellate Tribunal,—
(a) refuses to state a case on the ground that no question of law arises, or
(b) rejects it on the ground that it is time barred,
the applicant may, within ninety days from the date on which he is served with a notice of refusal or rejection, as the case may be, apply to the High Court, and the High Court may, if it is not satisfied with the correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal to state the case to the High Court, and on receipt of such requisition the Appellate Tribunal shall state the case:
Provided that, if in any case where the Appellate Tribunal has been required by an assessee to state a case, the Appellate Tribunal refuses to do so on the ground that no question of law arises, the assessee may, within thirty days from the date on which he receives notice of refusal to state the case, withdraw his application, and if he does so, the fee paid by him under sub-section (1) shall be refunded to him.
5 (3A) If, on an application made under this section, the Appellate Tribunal is of the opinion that on account of a conflict in the decisions of High Courts in respect of any particular question of law, it is expedient that a reference should be made direct to the Supreme Court, the Appellate Tribunal may draw up a statement of the case and refer it through its President direct to the Supreme Court.
(4) The statement to the High Court 5 or the Supreme Court shall set forth the facts, the determination of the Appellate Tribunal, and the question of law which arises out of the case.
(5) If the High Court 6 or the Supreme Court is not satisfied that the case as stated is sufficient to enable it to determine the question of law raised thereby, it may require the Appellate Tribunal to make such modification therein as it may direct.
(6) The High Court 6 or the Supreme Court, upon hearing any such case, shall decide the question of law raised therein, and in doing so, may, if it thinks fit, alter the form of the question of law and shall deliver judgment thereon containing the grounds on which such decision is founded and shall send a copy of the judgment under the seal of the court and the signature of the Registrar to the Appellate Tribunal and the Appellate Tribunal shall pass such orders as are necessary to dispose of the case conformably to such judgment.
7 (7) The costs of any reference to the High Court or the Supreme Court which shall not include the fee for making the reference shall be in the discretion of the court.1. Subs. by Act 53 of 1962, s. 21, for sub-section (1) and (2) (w.e.f. 1-4-1963).
2. Subs. by Act 4 of 1988, s. 161, for Commissioner‖ (w.e.f. 1-4-1988).
3. Ins. by Act 49 of 1991, s. 88 (w.e.f. 27-9-1991).
4. Subs. by Act 16 of 1981, s. 34, for one hundred and twenty-five rupees‖ (w.e.f. 1-6-1981).
5. Ins. by Act 53 of 1962, s. 21, (w.e.f. 1-4-1963).
6. Ins. by Act 53 of 1962, s. 21 (w.e.f. 1-4-1963).
7. Subs. by s. 21, ibid., for sub-section (7), (8) and (9) (w.e.f. 1-4-1963). | 1 | Reference to High Court (5) If the High Court 6 or the Supreme Court is not satisfied that the case as stated is sufficient to enable it to determine the question of law raised thereby, it may require the Appellate Tribunal to make such modification therein as it may direct. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35370§ionno=26&orderno=45 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 26 | Reference to High Court | 1 (1) The assessee or the2 Chief Commissioner or Commissioner Commissioner may, within sixty days of the date upon which he is served with notice of an order under section 23 or section 3 or clause (e) of sub-section (1) of section 34 by application in the prescribed form accompanied, where the application is made by the assessee, by a fee of 4 two hundred rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court.
(2) The Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period specified in sub-section (1), allow it to be presented within a further period not exceeding thirty days.
(3) If, on an application made under sub-section (1), the Appellate Tribunal,—
(a) refuses to state a case on the ground that no question of law arises, or
(b) rejects it on the ground that it is time barred,
the applicant may, within ninety days from the date on which he is served with a notice of refusal or rejection, as the case may be, apply to the High Court, and the High Court may, if it is not satisfied with the correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal to state the case to the High Court, and on receipt of such requisition the Appellate Tribunal shall state the case:
Provided that, if in any case where the Appellate Tribunal has been required by an assessee to state a case, the Appellate Tribunal refuses to do so on the ground that no question of law arises, the assessee may, within thirty days from the date on which he receives notice of refusal to state the case, withdraw his application, and if he does so, the fee paid by him under sub-section (1) shall be refunded to him.
5 (3A) If, on an application made under this section, the Appellate Tribunal is of the opinion that on account of a conflict in the decisions of High Courts in respect of any particular question of law, it is expedient that a reference should be made direct to the Supreme Court, the Appellate Tribunal may draw up a statement of the case and refer it through its President direct to the Supreme Court.
(4) The statement to the High Court 5 or the Supreme Court shall set forth the facts, the determination of the Appellate Tribunal, and the question of law which arises out of the case.
(5) If the High Court 6 or the Supreme Court is not satisfied that the case as stated is sufficient to enable it to determine the question of law raised thereby, it may require the Appellate Tribunal to make such modification therein as it may direct.
(6) The High Court 6 or the Supreme Court, upon hearing any such case, shall decide the question of law raised therein, and in doing so, may, if it thinks fit, alter the form of the question of law and shall deliver judgment thereon containing the grounds on which such decision is founded and shall send a copy of the judgment under the seal of the court and the signature of the Registrar to the Appellate Tribunal and the Appellate Tribunal shall pass such orders as are necessary to dispose of the case conformably to such judgment.
7 (7) The costs of any reference to the High Court or the Supreme Court which shall not include the fee for making the reference shall be in the discretion of the court.1. Subs. by Act 53 of 1962, s. 21, for sub-section (1) and (2) (w.e.f. 1-4-1963).
2. Subs. by Act 4 of 1988, s. 161, for Commissioner‖ (w.e.f. 1-4-1988).
3. Ins. by Act 49 of 1991, s. 88 (w.e.f. 27-9-1991).
4. Subs. by Act 16 of 1981, s. 34, for one hundred and twenty-five rupees‖ (w.e.f. 1-6-1981).
5. Ins. by Act 53 of 1962, s. 21, (w.e.f. 1-4-1963).
6. Ins. by Act 53 of 1962, s. 21 (w.e.f. 1-4-1963).
7. Subs. by s. 21, ibid., for sub-section (7), (8) and (9) (w.e.f. 1-4-1963). | 2 | Reference to High Court |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35370§ionno=26&orderno=45 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 26 | Reference to High Court | 1 (1) The assessee or the2 Chief Commissioner or Commissioner Commissioner may, within sixty days of the date upon which he is served with notice of an order under section 23 or section 3 or clause (e) of sub-section (1) of section 34 by application in the prescribed form accompanied, where the application is made by the assessee, by a fee of 4 two hundred rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court.
(2) The Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period specified in sub-section (1), allow it to be presented within a further period not exceeding thirty days.
(3) If, on an application made under sub-section (1), the Appellate Tribunal,—
(a) refuses to state a case on the ground that no question of law arises, or
(b) rejects it on the ground that it is time barred,
the applicant may, within ninety days from the date on which he is served with a notice of refusal or rejection, as the case may be, apply to the High Court, and the High Court may, if it is not satisfied with the correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal to state the case to the High Court, and on receipt of such requisition the Appellate Tribunal shall state the case:
Provided that, if in any case where the Appellate Tribunal has been required by an assessee to state a case, the Appellate Tribunal refuses to do so on the ground that no question of law arises, the assessee may, within thirty days from the date on which he receives notice of refusal to state the case, withdraw his application, and if he does so, the fee paid by him under sub-section (1) shall be refunded to him.
5 (3A) If, on an application made under this section, the Appellate Tribunal is of the opinion that on account of a conflict in the decisions of High Courts in respect of any particular question of law, it is expedient that a reference should be made direct to the Supreme Court, the Appellate Tribunal may draw up a statement of the case and refer it through its President direct to the Supreme Court.
(4) The statement to the High Court 5 or the Supreme Court shall set forth the facts, the determination of the Appellate Tribunal, and the question of law which arises out of the case.
(5) If the High Court 6 or the Supreme Court is not satisfied that the case as stated is sufficient to enable it to determine the question of law raised thereby, it may require the Appellate Tribunal to make such modification therein as it may direct.
(6) The High Court 6 or the Supreme Court, upon hearing any such case, shall decide the question of law raised therein, and in doing so, may, if it thinks fit, alter the form of the question of law and shall deliver judgment thereon containing the grounds on which such decision is founded and shall send a copy of the judgment under the seal of the court and the signature of the Registrar to the Appellate Tribunal and the Appellate Tribunal shall pass such orders as are necessary to dispose of the case conformably to such judgment.
7 (7) The costs of any reference to the High Court or the Supreme Court which shall not include the fee for making the reference shall be in the discretion of the court.1. Subs. by Act 53 of 1962, s. 21, for sub-section (1) and (2) (w.e.f. 1-4-1963).
2. Subs. by Act 4 of 1988, s. 161, for Commissioner‖ (w.e.f. 1-4-1988).
3. Ins. by Act 49 of 1991, s. 88 (w.e.f. 27-9-1991).
4. Subs. by Act 16 of 1981, s. 34, for one hundred and twenty-five rupees‖ (w.e.f. 1-6-1981).
5. Ins. by Act 53 of 1962, s. 21, (w.e.f. 1-4-1963).
6. Ins. by Act 53 of 1962, s. 21 (w.e.f. 1-4-1963).
7. Subs. by s. 21, ibid., for sub-section (7), (8) and (9) (w.e.f. 1-4-1963). | 3 | Reference to High Court (6) The High Court 6 or the Supreme Court, upon hearing any such case, shall decide the question of law raised therein, and in doing so, may, if it thinks fit, alter the form of the question of law and shall deliver judgment thereon containing the grounds on which such decision is founded and shall send a copy of the judgment under the seal of the court and the signature of the Registrar to the Appellate Tribunal and the Appellate Tribunal shall pass such orders as are necessary to dispose of the case conformably to such judgment.7 (7) The costs of any reference to the High Court or the Supreme Court which shall not include the fee for making the reference shall be in the discretion of the court.1.Subs.by Act 53 of 1962, s.21, for sub-section (1) and (2) (w.e.f.1-4-1963).2.Subs.by Act 4 of 1988, s.161, for Commissioner‖ (w.e.f.1-4-1988).3.Ins.by Act 49 of 1991, s.88 (w.e.f.27-9-1991).4.Subs.by Act 16 of 1981, s.34, for one hundred and twenty-five rupees‖ (w.e.f.1-6-1981).5.Ins.by Act 53 of 1962, s.21, (w.e.f.1-4-1963).6.Ins.by Act 53 of 1962, s.21 (w.e.f.1-4-1963).7.Subs.by s.21, ibid., for sub-section (7), (8) and (9) (w.e.f.1-4-1963). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35371§ionno=27&orderno=46 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 27 | Hearing by High Court | When a case has been stated to the High Court under section 26, it shall be heard by a Bench of not less than two Judges of the High Court and shall be decided in accordance with the opinion of such Judges or of the majority of such Judges, if any:
Provided that where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall then be heard upon that point only by one or more of the Judges of the High Court, and such point shall be decided according to the opinion of the majority of the Judges who have heard the case, including those who first heard it. | 0 | Hearing by High Court When a case has been stated to the High Court under section 26, it shall be heard by a Bench of not less than two Judges of the High Court and shall be decided in accordance with the opinion of such Judges or of the majority of such Judges, if any:
Provided that where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall then be heard upon that point only by one or more of the Judges of the High Court, and such point shall be decided according to the opinion of the majority of the Judges who have heard the case, including those who first heard it. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35372§ionno=28&orderno=47 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 28 | Appeal to Supreme Court | (1) An appeal shall lie to the Supreme Court from any judgment of the High Court delivered on a case stated under section 26 in any case which the High Court certifies as a fit case for appeal to the Supreme Court.
(2) Where the judgment of the High Court is varied or reversed on appeal under this section, effect shall be given to the order of the Supreme Court in the manner provided in sub-section (6) of section 26.
(3) The High Court may, on application made to it for the execution of any order of the Supreme Court in respect of any costs awarded by it, transmit the order for execution to any court subordinate to the High Court. | 0 | Appeal to Supreme Court (1) An appeal shall lie to the Supreme Court from any judgment of the High Court delivered on a case stated under section 26 in any case which the High Court certifies as a fit case for appeal to the Supreme Court.(2) Where the judgment of the High Court is varied or reversed on appeal under this section, effect shall be given to the order of the Supreme Court in the manner provided in sub-section (6) of section 26.(3) The High Court may, on application made to it for the execution of any order of the Supreme Court in respect of any costs awarded by it, transmit the order for execution to any court subordinate to the High Court. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35373§ionno=28A&orderno=48 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 28A | Tax to be paid notwithstanding reference, etc | 1Notwithstanding that a reference has been made to the High Court or the Supreme Court, or an appeal has been preferred to the Supreme Court, tax shall be payable in accordance with the assessment made in the case.1. Ins. by s. 22, ibid, (w.e.f. 1-4-1963). | 0 | Tax to be paid notwithstanding reference, etc 1Notwithstanding that a reference has been made to the High Court or the Supreme Court, or an appeal has been preferred to the Supreme Court, tax shall be payable in accordance with the assessment made in the case.1.Ins.by s.22, ibid, (w.e.f.1-4-1963). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35374§ionno=28B&orderno=49 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 28B | Definition of High Court | In this Chapter, ―High Court‖ means —
(i) in relation to any State, the High Court of that State;
1 (ii) in relation to the Union territory of Delhi, the High Court of Delhi;
2 * * * * *
3 (iii) in relation to the Union territories of Arunachal Pradesh and Mizoram, the Gauhati High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur and Tripura);
(iv) in relation to the Union territory of Andaman and Nicobar Islands, the High Court of Calcutta;
(v) in relation to the Union territory of 4 Lakshadweep, the High Court of Kerala;
5 (va) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana;
6 (vi) in relation to the Union territories of Dadra and Nagar Haveli and Goa, Daman and Diu, the High Court at Bombay;
(vii) in relation to the Union territory of Pondicherry, the High Court at Madras.1. Subs. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, for clause (ii) (w.r.e.f. 1-11-1966).
2. Clause (iia) omitted by State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973 (w.r.e.f. 25-1-1971).
3. Subs. by the North-Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order, 1974, for clause (iii) (w.r.e.f. 21-1-1972.)
4. Subs. by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, for the Laccadive, Minicoy and Amindivi Islands‖ (w.r.e.f. 1-11-1973).
5. Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968 (w.r.e.f. 1-11-1966).
6. Ins. by the Taxation Laws (Extension to Union Territories) Regulation, 1963 (3 of 1963), s. 3 and the Schedule (w.e.f. 1-4-1963). | 0 | Definition of High Court In this Chapter, ―High Court‖ means —
(i) in relation to any State, the High Court of that State;
1 (ii) in relation to the Union territory of Delhi, the High Court of Delhi;
2 * * * * *
3 (iii) in relation to the Union territories of Arunachal Pradesh and Mizoram, the Gauhati High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur and Tripura);
(iv) in relation to the Union territory of Andaman and Nicobar Islands, the High Court of Calcutta;
(v) in relation to the Union territory of 4 Lakshadweep, the High Court of Kerala;
5 (va) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana;
6 (vi) in relation to the Union territories of Dadra and Nagar Haveli and Goa, Daman and Diu, the High Court at Bombay;
(vii) in relation to the Union territory of Pondicherry, the High Court at Madras.1.Subs.by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, for clause (ii) (w.r.e.f.1-11-1966).2.Clause (iia) omitted by State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973 (w.r.e.f.25-1-1971).3.Subs.by the North-Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order, 1974, for clause (iii) (w.r.e.f.21-1-1972.)
4.Subs.by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, for the Laccadive, Minicoy and Amindivi Islands‖ (w.r.e.f.1-11-1973).5.Ins.by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968 (w.r.e.f.1-11-1966).6.Ins.by the Taxation Laws (Extension to Union Territories) Regulation, 1963 (3 of 1963), s.3 and the Schedule (w.e.f.1-4-1963). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35375§ionno=29&orderno=50 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 29 | Gift-tax by whom payable | 1Subject to the provisions of this Act, gift-tax shall be payable by the donor but when in the opinion of the 2 Assessing Officer the tax cannot be recovered from the donor, it may be recovered from the donee:
Provided that where the donees are more than one, they shall be jointly and severally liable for the amount of tax determined to be payable by the donor:
Provided further that the amount of tax which may be recovered from each donee shall not exceed the value of the gift made to him as on the date of the gift.1. Ins. by Act 53 of 1962, s. 23 (w.e.f. 1-4-1963).
2. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer‖ (w.e.f. 1-4-1988). | 0 | Gift-tax by whom payable 1Subject to the provisions of this Act, gift-tax shall be payable by the donor but when in the opinion of the 2 Assessing Officer the tax cannot be recovered from the donor, it may be recovered from the donee:
Provided that where the donees are more than one, they shall be jointly and severally liable for the amount of tax determined to be payable by the donor:
Provided further that the amount of tax which may be recovered from each donee shall not exceed the value of the gift made to him as on the date of the gift.1.Ins.by Act 53 of 1962, s.23 (w.e.f.1-4-1963).2.Subs.by Act 4 of 1988, s.161, for Gift-tax Officer‖ (w.e.f.1-4-1988). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35376§ionno=30&orderno=51 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 30 | Gift-tax to be charged on property gifted | Gift-tax payable in respect of any gift comprising immovable property shall be a first charge on that property but any such charge shall not affect the title of a bona fide purchaser for valuable consideration without notice of the charge. | 0 | Gift-tax to be charged on property gifted Gift-tax payable in respect of any gift comprising immovable property shall be a first charge on that property but any such charge shall not affect the title of a bona fide purchaser for valuable consideration without notice of the charge. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35377§ionno=31&orderno=52 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 31 | Notice of demand | 2When any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under this Act, the 1 Assessing Officer shall serve upon the assessee a notice of demand in the prescribed form specifying the sum so payable.1. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer‖ (w.e.f. 1-4-1988).
2. Subs. by Act 53 of 1962, s. 24, for Section 31, 32 and 33 (w.e.f. 1-4-1963). | 0 | Notice of demand 2When any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under this Act, the 1 Assessing Officer shall serve upon the assessee a notice of demand in the prescribed form specifying the sum so payable.1.Subs.by Act 4 of 1988, s.161, for Gift-tax Officer‖ (w.e.f.1-4-1988).2.Subs.by Act 53 of 1962, s.24, for Section 31, 32 and 33 (w.e.f.1-4-1963). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35378§ionno=32&orderno=53 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 32 | Recovery of tax and penalties | (1) Any amount specified as payable in a notice of demand under section 31 shall be paid within2 thirty days of the service of the notice at the place and to the person mentioned in the notice:
Provided that, where the1 Assessing Officer has any reason to believe that it will be detrimental to revenue if the full period of2 thirty days aforesaid is allowed, he may, with the previous approval of the 3 4 Joint Commissioner, direct that the sum specified in the notice of demand shall be paid within such such period being a period less than the period of 2 thirty days aforesaid, as may be specified by him in the notice of demand.
(2) If the amount specified in any notice of demand under section 31 is not paid within the period limited under sub-section (1), the assessee shall be liable to pay simple interest at 5 one and one-half per cent. for every month or part of a month comprised in the period commencing from the day immediately following the end of the period mentioned in sub-section (1) and ending with the day on which the amount is paid:
6 Provided that where as a result of an order under section 22, or section 23, or section 24, or section 25, or section 26, or section 28, or section 34, the amount on which interest was payable under this section had been reduced, the interest shall be reduced accordingly and the excess interest paid, if any, shall be refunded:
7 Provided further that in respect of any period commencing on or before the 31st day of March, 1989 1989 and ending after that date, such interest shall, in respect of so much of such period as falls after that date, be calculated at the rate of one and one-half per cent. for every month or part of a month.
(3) Without prejudice to the provisions contained in sub-section (2), on an application made by the assessee before the expiry of the due date under sub-section (1), the 8 Assessing Officer may extend the time for payment or allow payment by instalments subject to such conditions as he may think fit to impose in the circumstances of the case.
(4) If the amount is not paid within the time limited under sub-section (1) or extended under sub-section (3), as the case may be, at the place and to the person mentioned in the said notice, the assessee shall be deemed to be in default.
(5) If, in a case where payment by instalments is allowed under sub-section (3), the assessee commits default in paying any one of the instalments within the time fixed under that sub-section, the assessee shall be deemed to be in default as to the whole of the amount then outstanding, and the other instalment or instalments shall be deemed to have been due on the same date as the instalment actually in default.
(6) Where the assessee has presented an appeal under section 22, the 8 Assessing Officer may in his discretion and subject to such conditions as he may think fit to impose in the circumstances of the case, treat the assessee as not being in default in respect of the amount in dispute in the appeal, even though the time for payment has expired as long as such appeal remains undisposed of.1. Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968 (w.r.e.f. 1-11-1966).
2. Subs. by Act 4 of 1988, s. 178, for ―thirty-five days‖ (w.e.f. 1-4-1989).
3 Subs. by s. 161, ibid, for ―Inspecting Assistant Commissioner‖ (w.e.f. 1-4-1988).
4. Subs. by Act 21 of 1998, s. 76, for ―Deputy Commissioner‖ (w.e.f. 1-10-1998).
5. Subs. by Act 4 of 1988, s. 178, for ―fifteen per cent. annum from the day commencing after the end of the period mentioned in sub-section (1)‖ (w.e.f. 1-4-1989).
6. The proviso added by Act 5 of 1964, s. 52 (1-4-1963).
7. The proviso ins. by Act 4 of 1988, s. 178 (w.e.f. 1-4-1989).
8. Subs. by s. 161, ibid., for ―Gift-tax Officer‖ (w.e.f. 1-4-1988). | 0 | Recovery of tax and penalties (1) Any amount specified as payable in a notice of demand under section 31 shall be paid within2 thirty days of the service of the notice at the place and to the person mentioned in the notice:
Provided that, where the1 Assessing Officer has any reason to believe that it will be detrimental to revenue if the full period of2 thirty days aforesaid is allowed, he may, with the previous approval of the 3 4 Joint Commissioner, direct that the sum specified in the notice of demand shall be paid within such such period being a period less than the period of 2 thirty days aforesaid, as may be specified by him in the notice of demand.(2) If the amount specified in any notice of demand under section 31 is not paid within the period limited under sub-section (1), the assessee shall be liable to pay simple interest at 5 one and one-half per cent.for every month or part of a month comprised in the period commencing from the day immediately following the end of the period mentioned in sub-section (1) and ending with the day on which the amount is paid:
6 Provided that where as a result of an order under section 22, or section 23, or section 24, or section 25, or section 26, or section 28, or section 34, the amount on which interest was payable under this section had been reduced, the interest shall be reduced accordingly and the excess interest paid, if any, shall be refunded:
7 Provided further that in respect of any period commencing on or before the 31st day of March, 1989 1989 and ending after that date, such interest shall, in respect of so much of such period as falls after that date, be calculated at the rate of one and one-half per cent.for every month or part of a month.(3) Without prejudice to the provisions contained in sub-section (2), on an application made by the assessee before the expiry of the due date under sub-section (1), the 8 Assessing Officer may extend the time for payment or allow payment by instalments subject to such conditions as he may think fit to impose in the circumstances of the case.(4) If the amount is not paid within the time limited under sub-section (1) or extended under sub-section (3), as the case may be, at the place and to the person mentioned in the said notice, the assessee shall be deemed to be in default. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35378§ionno=32&orderno=53 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 32 | Recovery of tax and penalties | (1) Any amount specified as payable in a notice of demand under section 31 shall be paid within2 thirty days of the service of the notice at the place and to the person mentioned in the notice:
Provided that, where the1 Assessing Officer has any reason to believe that it will be detrimental to revenue if the full period of2 thirty days aforesaid is allowed, he may, with the previous approval of the 3 4 Joint Commissioner, direct that the sum specified in the notice of demand shall be paid within such such period being a period less than the period of 2 thirty days aforesaid, as may be specified by him in the notice of demand.
(2) If the amount specified in any notice of demand under section 31 is not paid within the period limited under sub-section (1), the assessee shall be liable to pay simple interest at 5 one and one-half per cent. for every month or part of a month comprised in the period commencing from the day immediately following the end of the period mentioned in sub-section (1) and ending with the day on which the amount is paid:
6 Provided that where as a result of an order under section 22, or section 23, or section 24, or section 25, or section 26, or section 28, or section 34, the amount on which interest was payable under this section had been reduced, the interest shall be reduced accordingly and the excess interest paid, if any, shall be refunded:
7 Provided further that in respect of any period commencing on or before the 31st day of March, 1989 1989 and ending after that date, such interest shall, in respect of so much of such period as falls after that date, be calculated at the rate of one and one-half per cent. for every month or part of a month.
(3) Without prejudice to the provisions contained in sub-section (2), on an application made by the assessee before the expiry of the due date under sub-section (1), the 8 Assessing Officer may extend the time for payment or allow payment by instalments subject to such conditions as he may think fit to impose in the circumstances of the case.
(4) If the amount is not paid within the time limited under sub-section (1) or extended under sub-section (3), as the case may be, at the place and to the person mentioned in the said notice, the assessee shall be deemed to be in default.
(5) If, in a case where payment by instalments is allowed under sub-section (3), the assessee commits default in paying any one of the instalments within the time fixed under that sub-section, the assessee shall be deemed to be in default as to the whole of the amount then outstanding, and the other instalment or instalments shall be deemed to have been due on the same date as the instalment actually in default.
(6) Where the assessee has presented an appeal under section 22, the 8 Assessing Officer may in his discretion and subject to such conditions as he may think fit to impose in the circumstances of the case, treat the assessee as not being in default in respect of the amount in dispute in the appeal, even though the time for payment has expired as long as such appeal remains undisposed of.1. Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968 (w.r.e.f. 1-11-1966).
2. Subs. by Act 4 of 1988, s. 178, for ―thirty-five days‖ (w.e.f. 1-4-1989).
3 Subs. by s. 161, ibid, for ―Inspecting Assistant Commissioner‖ (w.e.f. 1-4-1988).
4. Subs. by Act 21 of 1998, s. 76, for ―Deputy Commissioner‖ (w.e.f. 1-10-1998).
5. Subs. by Act 4 of 1988, s. 178, for ―fifteen per cent. annum from the day commencing after the end of the period mentioned in sub-section (1)‖ (w.e.f. 1-4-1989).
6. The proviso added by Act 5 of 1964, s. 52 (1-4-1963).
7. The proviso ins. by Act 4 of 1988, s. 178 (w.e.f. 1-4-1989).
8. Subs. by s. 161, ibid., for ―Gift-tax Officer‖ (w.e.f. 1-4-1988). | 1 | Recovery of tax and penalties (5) If, in a case where payment by instalments is allowed under sub-section (3), the assessee commits default in paying any one of the instalments within the time fixed under that sub-section, the assessee shall be deemed to be in default as to the whole of the amount then outstanding, and the other instalment or instalments shall be deemed to have been due on the same date as the instalment actually in default. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35378§ionno=32&orderno=53 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 32 | Recovery of tax and penalties | (1) Any amount specified as payable in a notice of demand under section 31 shall be paid within2 thirty days of the service of the notice at the place and to the person mentioned in the notice:
Provided that, where the1 Assessing Officer has any reason to believe that it will be detrimental to revenue if the full period of2 thirty days aforesaid is allowed, he may, with the previous approval of the 3 4 Joint Commissioner, direct that the sum specified in the notice of demand shall be paid within such such period being a period less than the period of 2 thirty days aforesaid, as may be specified by him in the notice of demand.
(2) If the amount specified in any notice of demand under section 31 is not paid within the period limited under sub-section (1), the assessee shall be liable to pay simple interest at 5 one and one-half per cent. for every month or part of a month comprised in the period commencing from the day immediately following the end of the period mentioned in sub-section (1) and ending with the day on which the amount is paid:
6 Provided that where as a result of an order under section 22, or section 23, or section 24, or section 25, or section 26, or section 28, or section 34, the amount on which interest was payable under this section had been reduced, the interest shall be reduced accordingly and the excess interest paid, if any, shall be refunded:
7 Provided further that in respect of any period commencing on or before the 31st day of March, 1989 1989 and ending after that date, such interest shall, in respect of so much of such period as falls after that date, be calculated at the rate of one and one-half per cent. for every month or part of a month.
(3) Without prejudice to the provisions contained in sub-section (2), on an application made by the assessee before the expiry of the due date under sub-section (1), the 8 Assessing Officer may extend the time for payment or allow payment by instalments subject to such conditions as he may think fit to impose in the circumstances of the case.
(4) If the amount is not paid within the time limited under sub-section (1) or extended under sub-section (3), as the case may be, at the place and to the person mentioned in the said notice, the assessee shall be deemed to be in default.
(5) If, in a case where payment by instalments is allowed under sub-section (3), the assessee commits default in paying any one of the instalments within the time fixed under that sub-section, the assessee shall be deemed to be in default as to the whole of the amount then outstanding, and the other instalment or instalments shall be deemed to have been due on the same date as the instalment actually in default.
(6) Where the assessee has presented an appeal under section 22, the 8 Assessing Officer may in his discretion and subject to such conditions as he may think fit to impose in the circumstances of the case, treat the assessee as not being in default in respect of the amount in dispute in the appeal, even though the time for payment has expired as long as such appeal remains undisposed of.1. Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968 (w.r.e.f. 1-11-1966).
2. Subs. by Act 4 of 1988, s. 178, for ―thirty-five days‖ (w.e.f. 1-4-1989).
3 Subs. by s. 161, ibid, for ―Inspecting Assistant Commissioner‖ (w.e.f. 1-4-1988).
4. Subs. by Act 21 of 1998, s. 76, for ―Deputy Commissioner‖ (w.e.f. 1-10-1998).
5. Subs. by Act 4 of 1988, s. 178, for ―fifteen per cent. annum from the day commencing after the end of the period mentioned in sub-section (1)‖ (w.e.f. 1-4-1989).
6. The proviso added by Act 5 of 1964, s. 52 (1-4-1963).
7. The proviso ins. by Act 4 of 1988, s. 178 (w.e.f. 1-4-1989).
8. Subs. by s. 161, ibid., for ―Gift-tax Officer‖ (w.e.f. 1-4-1988). | 2 | Recovery of tax and penalties |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35378§ionno=32&orderno=53 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 32 | Recovery of tax and penalties | (1) Any amount specified as payable in a notice of demand under section 31 shall be paid within2 thirty days of the service of the notice at the place and to the person mentioned in the notice:
Provided that, where the1 Assessing Officer has any reason to believe that it will be detrimental to revenue if the full period of2 thirty days aforesaid is allowed, he may, with the previous approval of the 3 4 Joint Commissioner, direct that the sum specified in the notice of demand shall be paid within such such period being a period less than the period of 2 thirty days aforesaid, as may be specified by him in the notice of demand.
(2) If the amount specified in any notice of demand under section 31 is not paid within the period limited under sub-section (1), the assessee shall be liable to pay simple interest at 5 one and one-half per cent. for every month or part of a month comprised in the period commencing from the day immediately following the end of the period mentioned in sub-section (1) and ending with the day on which the amount is paid:
6 Provided that where as a result of an order under section 22, or section 23, or section 24, or section 25, or section 26, or section 28, or section 34, the amount on which interest was payable under this section had been reduced, the interest shall be reduced accordingly and the excess interest paid, if any, shall be refunded:
7 Provided further that in respect of any period commencing on or before the 31st day of March, 1989 1989 and ending after that date, such interest shall, in respect of so much of such period as falls after that date, be calculated at the rate of one and one-half per cent. for every month or part of a month.
(3) Without prejudice to the provisions contained in sub-section (2), on an application made by the assessee before the expiry of the due date under sub-section (1), the 8 Assessing Officer may extend the time for payment or allow payment by instalments subject to such conditions as he may think fit to impose in the circumstances of the case.
(4) If the amount is not paid within the time limited under sub-section (1) or extended under sub-section (3), as the case may be, at the place and to the person mentioned in the said notice, the assessee shall be deemed to be in default.
(5) If, in a case where payment by instalments is allowed under sub-section (3), the assessee commits default in paying any one of the instalments within the time fixed under that sub-section, the assessee shall be deemed to be in default as to the whole of the amount then outstanding, and the other instalment or instalments shall be deemed to have been due on the same date as the instalment actually in default.
(6) Where the assessee has presented an appeal under section 22, the 8 Assessing Officer may in his discretion and subject to such conditions as he may think fit to impose in the circumstances of the case, treat the assessee as not being in default in respect of the amount in dispute in the appeal, even though the time for payment has expired as long as such appeal remains undisposed of.1. Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968 (w.r.e.f. 1-11-1966).
2. Subs. by Act 4 of 1988, s. 178, for ―thirty-five days‖ (w.e.f. 1-4-1989).
3 Subs. by s. 161, ibid, for ―Inspecting Assistant Commissioner‖ (w.e.f. 1-4-1988).
4. Subs. by Act 21 of 1998, s. 76, for ―Deputy Commissioner‖ (w.e.f. 1-10-1998).
5. Subs. by Act 4 of 1988, s. 178, for ―fifteen per cent. annum from the day commencing after the end of the period mentioned in sub-section (1)‖ (w.e.f. 1-4-1989).
6. The proviso added by Act 5 of 1964, s. 52 (1-4-1963).
7. The proviso ins. by Act 4 of 1988, s. 178 (w.e.f. 1-4-1989).
8. Subs. by s. 161, ibid., for ―Gift-tax Officer‖ (w.e.f. 1-4-1988). | 3 | Recovery of tax and penalties (6) Where the assessee has presented an appeal under section 22, the 8 Assessing Officer may in his discretion and subject to such conditions as he may think fit to impose in the circumstances of the case, treat the assessee as not being in default in respect of the amount in dispute in the appeal, even though the time for payment has expired as long as such appeal remains undisposed of.1.Ins.by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968 (w.r.e.f.1-11-1966).2.Subs.by Act 4 of 1988, s.178, for ―thirty-five days‖ (w.e.f.1-4-1989).3 Subs.by s.161, ibid, for ―Inspecting Assistant Commissioner‖ (w.e.f.1-4-1988).4.Subs.by Act 21 of 1998, s.76, for ―Deputy Commissioner‖ (w.e.f.1-10-1998).5.Subs.by Act 4 of 1988, s.178, for ―fifteen per cent.annum from the day commencing after the end of the period mentioned in sub-section (1)‖ (w.e.f.1-4-1989).6.The proviso added by Act 5 of 1964, s.52 (1-4-1963).7.The proviso ins.by Act 4 of 1988, s.178 (w.e.f.1-4-1989).8.Subs.by s.161, ibid., for ―Gift-tax Officer‖ (w.e.f.1-4-1988). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35379§ionno=33&orderno=54 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 33 | Mode of recovery | The provisions contained in 1 sections 221 to 227, 228A, 229, 231 and 232 of the Income-tax Act and the Second and Third Schedules to that Act and any rules made thereunder shall, so far as may be, apply as if the said provisions were provisions of this Act and referred to gift-tax and sums imposed by way of penalty, fine and interest under this Act instead of to income-tax and sums imposed by way of penalty, fine and interest under that Act 2 and to the corresponding gift-tax authorities instead of to the income-tax authorities specified therein.
Explanation I.— Any reference to sub-section (2) or sub-section (6) of section 220 of the Income-tax Act in the said provisions of that Act or the rules made thereunder shall be construed as references to sub-sections (2) and (6) respectively of section 32 of this Act.
3 Explanation II.—The Chief Commissioner or Commissioner and the Tax Recovery Officer referred to in the Income-tax Act shall be deemed to be the corresponding gift-tax authorities for the purpose of recovery of gift-tax and sums imposed by way of penalty, fine and interest under this Act.1. Subs. by Act 16 of 1972, s. 53, for sections 221 to 227‖ (w.e.f. 1-4-1972).
2. Subs. by Act 4 of 1988, s. 179, for Gift-tax Officer and Commissioner of Gift-tax instead of to Income tax Officer and Commissioner of Income-tax‖ (w.e.f. 1-4-1988).
3. Subs. by Act 4 of 1988 s. 179, for Explanation II‖ (w.e.f. 1-4-1989). | 0 | Mode of recovery The provisions contained in 1 sections 221 to 227, 228A, 229, 231 and 232 of the Income-tax Act and the Second and Third Schedules to that Act and any rules made thereunder shall, so far as may be, apply as if the said provisions were provisions of this Act and referred to gift-tax and sums imposed by way of penalty, fine and interest under this Act instead of to income-tax and sums imposed by way of penalty, fine and interest under that Act 2 and to the corresponding gift-tax authorities instead of to the income-tax authorities specified therein.Explanation I.— Any reference to sub-section (2) or sub-section (6) of section 220 of the Income-tax Act in the said provisions of that Act or the rules made thereunder shall be construed as references to sub-sections (2) and (6) respectively of section 32 of this Act.3 Explanation II.—The Chief Commissioner or Commissioner and the Tax Recovery Officer referred to in the Income-tax Act shall be deemed to be the corresponding gift-tax authorities for the purpose of recovery of gift-tax and sums imposed by way of penalty, fine and interest under this Act.1.Subs.by Act 16 of 1972, s.53, for sections 221 to 227‖ (w.e.f.1-4-1972).2.Subs.by Act 4 of 1988, s.179, for Gift-tax Officer and Commissioner of Gift-tax instead of to Income tax Officer and Commissioner of Income-tax‖ (w.e.f.1-4-1988).3.Subs.by Act 4 of 1988 s.179, for Explanation II‖ (w.e.f.1-4-1989). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35380§ionno=33A&orderno=55 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 33A | Refunds | 1(1) Where, as a result of any order passed in appeal or other proceeding under this Act, refund of any amount becomes due to the assessee, the 2 Assessing Officer shall, except as otherwise provided in this Act, refund the amount to the assessee without his having to make any claim in that behalf:
3 Provided that where, by the order aforesaid,—
(a) an assessment is set aside or cancelled and an order of fresh assessment is directed to be made, the refund, if any, shall become due only on the making of such fresh assessment;
(b) the assessment is annulled, the refund shall become due only of the amount, if any, of the tax paid in excess of the tax chargeable on the 4 taxable gifts returned by the assessee.
5 (2) Where refund of any amount becomes due to the assessee as a result of an order under this Act or under the provisions of sub-section (1) of section 15 after a return has been made under section 13 or section 14 or in response to a notice under clause (i) of sub-section (4) of section 15 and the Assessing Officer is of the opinion, having regard to the fact that,—
(i) a notice has been issued, or is likely to be issued, under sub-section (2) of section 15 in respect of the said return; or
(ii) the order is the subject-matter of an appeal or further proceeding; or
(iii) any other proceeding under this Act is pending,
that the grant of the refund is likely to adversely affect the revenue, the 2 Assessing Officer may, with the previous approval of the Chief Commissioner or Commissioner, withhold the refund till such time as the Chief Commissioner or Commissioner may determine.1. Ins. by Act 53 of 1962, s. 25 (w.e.f. 1-4-1963).
2. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer‖ (w.e.f. 1-4-1988).
3. The proviso added by Act 4 of 1988, s. 180 (w.e.f. 1-4-1989).
4. Subs. by Act 3 of 1989, s. 90, for total income‖ (w.e.f. 1-4-1989).
5. Subs. by Act 36 of 1989, s. 33, for sub-section (2) (w.e.f. 1-4-1989). | 0 | Refunds 1(1) Where, as a result of any order passed in appeal or other proceeding under this Act, refund of any amount becomes due to the assessee, the 2 Assessing Officer shall, except as otherwise provided in this Act, refund the amount to the assessee without his having to make any claim in that behalf:
3 Provided that where, by the order aforesaid,—
(a) an assessment is set aside or cancelled and an order of fresh assessment is directed to be made, the refund, if any, shall become due only on the making of such fresh assessment;
(b) the assessment is annulled, the refund shall become due only of the amount, if any, of the tax paid in excess of the tax chargeable on the 4 taxable gifts returned by the assessee.5 (2) Where refund of any amount becomes due to the assessee as a result of an order under this Act or under the provisions of sub-section (1) of section 15 after a return has been made under section 13 or section 14 or in response to a notice under clause (i) of sub-section (4) of section 15 and the Assessing Officer is of the opinion, having regard to the fact that,—
(i) a notice has been issued, or is likely to be issued, under sub-section (2) of section 15 in respect of the said return; or
(ii) the order is the subject-matter of an appeal or further proceeding; or
(iii) any other proceeding under this Act is pending,
that the grant of the refund is likely to adversely affect the revenue, the 2 Assessing Officer may, with the previous approval of the Chief Commissioner or Commissioner, withhold the refund till such time as the Chief Commissioner or Commissioner may determine.1.Ins.by Act 53 of 1962, s.25 (w.e.f.1-4-1963).2.Subs.by Act 4 of 1988, s.161, for Gift-tax Officer‖ (w.e.f.1-4-1988).3.The proviso added by Act 4 of 1988, s.180 (w.e.f.1-4-1989).4.Subs.by Act 3 of 1989, s.90, for total income‖ (w.e.f.1-4-1989).5.Subs.by Act 36 of 1989, s.33, for sub-section (2) (w.e.f.1-4-1989). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35381§ionno=34&orderno=56 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 34 | Rectification of mistakes | 1(1) With a view to rectifying any mistake apparent from the record—
(a) the Assessing Officer may amend any order of assessment or of refund or any other order passed by him;
2 (aa) a gift-tax authority may amend any intimation sent by it under sub-section (1) of section 15 15 or enhance or reduce the amount of refund granted by it under that sub-section;
3 (b) the 4 Joint Director or 5Joint Commissioner or Director or Commissioner or Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 17A;
(c) the Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 22 6* * *;
(d) the Commissioner may amend any order passed by him under section 24;
(e) the Appellate Tribunal may amend any order passed by it under section 23 or section 25.
(2) Subject to the other provisions of this section, the authority concerned—
(a) may make an amendment under sub-section (1) of its own motion; and
(b) shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee, and where the authority concerned is the 7 Deputy Commissioner (Appeals)
8 or the Commissioner (Appeals) or the Appellate Tribunal, by the 9 Assessing Officer also.
(3) An amendment, which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this section unless the authority concerned has given notice to the assessee of its intention so to do and has allowed the assessee a reasonable opportunity of being heard.
(4) Where an amendment is made under this section, an order shall be passed in writing by the gift-tax authority concerned.
(5) Subject to the provisions of sub-section (2) of 10 section 33A, where any such amendment has the effect of reducing the assessment, the 9 Assessing Officer shall make any refund which may be due to such assessee.
(6) Where any such amendment has the effect of enhancing the assessment or reducing a refund already made, the 9 Assessing Officer shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be issued under section 31 and the provisions of this Act shall apply accordingly.
(7) No amendment under this section shall be made after the expiry of four years 11 from the end of the the financial year in which the order sought to be amended was passed.1. Subs. by Act 53 of 1962, s. 26, for section 34 (w.e.f. 1-4-1963).
2. Ins. by Act 4 of 1988, s. 181 (w.e.f. 1-4-1989).
3. Subs. by s. 186, ibid., for clauses (b), (c), (d) and (e)‖ (w.e.f. 1-4-1989).
4. Subs. by Act 21 of 1998, s. 76, for Deputy Director‖ (w.e.f. 1-10-1998).
5. Subs. by s. 76, ibid., for Deputy Commissioner‖ (w.e.f. 1-10-1998).
6. The words, figures and letter or section 22A‖ omitted by Act 3 of 1989, s. 91 (w.e.f. 1-4-1989).
7. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner‖ (w.e.f. 1-4-1988).
8. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
9. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer‖ (w.e.f. 1-4-1988).
10. Subs. by Act 5 of 1964, s. 52, for section 33‖ (w.e.f. 1-4-1963).
11. Subs. by Act 67 of 1984, s. 76, for from the date of the order sought to be amended‖ (w.e.f. 1-10-1984). | 0 | Rectification of mistakes 1(1) With a view to rectifying any mistake apparent from the record—
(a) the Assessing Officer may amend any order of assessment or of refund or any other order passed by him;
2 (aa) a gift-tax authority may amend any intimation sent by it under sub-section (1) of section 15 15 or enhance or reduce the amount of refund granted by it under that sub-section;
3 (b) the 4 Joint Director or 5Joint Commissioner or Director or Commissioner or Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 17A;
(c) the Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 22 6* * *;
(d) the Commissioner may amend any order passed by him under section 24;
(e) the Appellate Tribunal may amend any order passed by it under section 23 or section 25.(2) Subject to the other provisions of this section, the authority concerned—
(a) may make an amendment under sub-section (1) of its own motion; and
(b) shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee, and where the authority concerned is the 7 Deputy Commissioner (Appeals)
8 or the Commissioner (Appeals) or the Appellate Tribunal, by the 9 Assessing Officer also.(3) An amendment, which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this section unless the authority concerned has given notice to the assessee of its intention so to do and has allowed the assessee a reasonable opportunity of being heard.(4) Where an amendment is made under this section, an order shall be passed in writing by the gift-tax authority concerned.(5) Subject to the provisions of sub-section (2) of 10 section 33A, where any such amendment has the effect of reducing the assessment, the 9 Assessing Officer shall make any refund which may be due to such assessee.(6) Where any such amendment has the effect of enhancing the assessment or reducing a refund already made, the 9 Assessing Officer shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be issued under section 31 and the provisions of this Act shall apply accordingly.(7) No amendment under this section shall be made after the expiry of four years 11 from the end of the the financial year in which the order sought to be amended was passed.1.Subs.by Act 53 of 1962, s.26, for section 34 (w.e.f.1-4-1963).2.Ins.by Act 4 of 1988, s.181 (w.e.f.1-4-1989).3.Subs.by s.186, ibid., for clauses (b), (c), (d) and (e)‖ (w.e.f.1-4-1989).4.Subs.by Act 21 of 1998, s.76, for Deputy Director‖ (w.e.f.1-10-1998).5.Subs.by s.76, ibid., for Deputy Commissioner‖ (w.e.f.1-10-1998).6. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35381§ionno=34&orderno=56 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 34 | Rectification of mistakes | 1(1) With a view to rectifying any mistake apparent from the record—
(a) the Assessing Officer may amend any order of assessment or of refund or any other order passed by him;
2 (aa) a gift-tax authority may amend any intimation sent by it under sub-section (1) of section 15 15 or enhance or reduce the amount of refund granted by it under that sub-section;
3 (b) the 4 Joint Director or 5Joint Commissioner or Director or Commissioner or Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 17A;
(c) the Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 22 6* * *;
(d) the Commissioner may amend any order passed by him under section 24;
(e) the Appellate Tribunal may amend any order passed by it under section 23 or section 25.
(2) Subject to the other provisions of this section, the authority concerned—
(a) may make an amendment under sub-section (1) of its own motion; and
(b) shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee, and where the authority concerned is the 7 Deputy Commissioner (Appeals)
8 or the Commissioner (Appeals) or the Appellate Tribunal, by the 9 Assessing Officer also.
(3) An amendment, which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this section unless the authority concerned has given notice to the assessee of its intention so to do and has allowed the assessee a reasonable opportunity of being heard.
(4) Where an amendment is made under this section, an order shall be passed in writing by the gift-tax authority concerned.
(5) Subject to the provisions of sub-section (2) of 10 section 33A, where any such amendment has the effect of reducing the assessment, the 9 Assessing Officer shall make any refund which may be due to such assessee.
(6) Where any such amendment has the effect of enhancing the assessment or reducing a refund already made, the 9 Assessing Officer shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be issued under section 31 and the provisions of this Act shall apply accordingly.
(7) No amendment under this section shall be made after the expiry of four years 11 from the end of the the financial year in which the order sought to be amended was passed.1. Subs. by Act 53 of 1962, s. 26, for section 34 (w.e.f. 1-4-1963).
2. Ins. by Act 4 of 1988, s. 181 (w.e.f. 1-4-1989).
3. Subs. by s. 186, ibid., for clauses (b), (c), (d) and (e)‖ (w.e.f. 1-4-1989).
4. Subs. by Act 21 of 1998, s. 76, for Deputy Director‖ (w.e.f. 1-10-1998).
5. Subs. by s. 76, ibid., for Deputy Commissioner‖ (w.e.f. 1-10-1998).
6. The words, figures and letter or section 22A‖ omitted by Act 3 of 1989, s. 91 (w.e.f. 1-4-1989).
7. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner‖ (w.e.f. 1-4-1988).
8. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
9. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer‖ (w.e.f. 1-4-1988).
10. Subs. by Act 5 of 1964, s. 52, for section 33‖ (w.e.f. 1-4-1963).
11. Subs. by Act 67 of 1984, s. 76, for from the date of the order sought to be amended‖ (w.e.f. 1-10-1984). | 1 | Rectification of mistakes The words, figures and letter or section 22A‖ omitted by Act 3 of 1989, s. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35381§ionno=34&orderno=56 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 34 | Rectification of mistakes | 1(1) With a view to rectifying any mistake apparent from the record—
(a) the Assessing Officer may amend any order of assessment or of refund or any other order passed by him;
2 (aa) a gift-tax authority may amend any intimation sent by it under sub-section (1) of section 15 15 or enhance or reduce the amount of refund granted by it under that sub-section;
3 (b) the 4 Joint Director or 5Joint Commissioner or Director or Commissioner or Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 17A;
(c) the Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 22 6* * *;
(d) the Commissioner may amend any order passed by him under section 24;
(e) the Appellate Tribunal may amend any order passed by it under section 23 or section 25.
(2) Subject to the other provisions of this section, the authority concerned—
(a) may make an amendment under sub-section (1) of its own motion; and
(b) shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee, and where the authority concerned is the 7 Deputy Commissioner (Appeals)
8 or the Commissioner (Appeals) or the Appellate Tribunal, by the 9 Assessing Officer also.
(3) An amendment, which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this section unless the authority concerned has given notice to the assessee of its intention so to do and has allowed the assessee a reasonable opportunity of being heard.
(4) Where an amendment is made under this section, an order shall be passed in writing by the gift-tax authority concerned.
(5) Subject to the provisions of sub-section (2) of 10 section 33A, where any such amendment has the effect of reducing the assessment, the 9 Assessing Officer shall make any refund which may be due to such assessee.
(6) Where any such amendment has the effect of enhancing the assessment or reducing a refund already made, the 9 Assessing Officer shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be issued under section 31 and the provisions of this Act shall apply accordingly.
(7) No amendment under this section shall be made after the expiry of four years 11 from the end of the the financial year in which the order sought to be amended was passed.1. Subs. by Act 53 of 1962, s. 26, for section 34 (w.e.f. 1-4-1963).
2. Ins. by Act 4 of 1988, s. 181 (w.e.f. 1-4-1989).
3. Subs. by s. 186, ibid., for clauses (b), (c), (d) and (e)‖ (w.e.f. 1-4-1989).
4. Subs. by Act 21 of 1998, s. 76, for Deputy Director‖ (w.e.f. 1-10-1998).
5. Subs. by s. 76, ibid., for Deputy Commissioner‖ (w.e.f. 1-10-1998).
6. The words, figures and letter or section 22A‖ omitted by Act 3 of 1989, s. 91 (w.e.f. 1-4-1989).
7. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner‖ (w.e.f. 1-4-1988).
8. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
9. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer‖ (w.e.f. 1-4-1988).
10. Subs. by Act 5 of 1964, s. 52, for section 33‖ (w.e.f. 1-4-1963).
11. Subs. by Act 67 of 1984, s. 76, for from the date of the order sought to be amended‖ (w.e.f. 1-10-1984). | 2 | Rectification of mistakes |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35381§ionno=34&orderno=56 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 34 | Rectification of mistakes | 1(1) With a view to rectifying any mistake apparent from the record—
(a) the Assessing Officer may amend any order of assessment or of refund or any other order passed by him;
2 (aa) a gift-tax authority may amend any intimation sent by it under sub-section (1) of section 15 15 or enhance or reduce the amount of refund granted by it under that sub-section;
3 (b) the 4 Joint Director or 5Joint Commissioner or Director or Commissioner or Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 17A;
(c) the Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 22 6* * *;
(d) the Commissioner may amend any order passed by him under section 24;
(e) the Appellate Tribunal may amend any order passed by it under section 23 or section 25.
(2) Subject to the other provisions of this section, the authority concerned—
(a) may make an amendment under sub-section (1) of its own motion; and
(b) shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee, and where the authority concerned is the 7 Deputy Commissioner (Appeals)
8 or the Commissioner (Appeals) or the Appellate Tribunal, by the 9 Assessing Officer also.
(3) An amendment, which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this section unless the authority concerned has given notice to the assessee of its intention so to do and has allowed the assessee a reasonable opportunity of being heard.
(4) Where an amendment is made under this section, an order shall be passed in writing by the gift-tax authority concerned.
(5) Subject to the provisions of sub-section (2) of 10 section 33A, where any such amendment has the effect of reducing the assessment, the 9 Assessing Officer shall make any refund which may be due to such assessee.
(6) Where any such amendment has the effect of enhancing the assessment or reducing a refund already made, the 9 Assessing Officer shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be issued under section 31 and the provisions of this Act shall apply accordingly.
(7) No amendment under this section shall be made after the expiry of four years 11 from the end of the the financial year in which the order sought to be amended was passed.1. Subs. by Act 53 of 1962, s. 26, for section 34 (w.e.f. 1-4-1963).
2. Ins. by Act 4 of 1988, s. 181 (w.e.f. 1-4-1989).
3. Subs. by s. 186, ibid., for clauses (b), (c), (d) and (e)‖ (w.e.f. 1-4-1989).
4. Subs. by Act 21 of 1998, s. 76, for Deputy Director‖ (w.e.f. 1-10-1998).
5. Subs. by s. 76, ibid., for Deputy Commissioner‖ (w.e.f. 1-10-1998).
6. The words, figures and letter or section 22A‖ omitted by Act 3 of 1989, s. 91 (w.e.f. 1-4-1989).
7. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner‖ (w.e.f. 1-4-1988).
8. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
9. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer‖ (w.e.f. 1-4-1988).
10. Subs. by Act 5 of 1964, s. 52, for section 33‖ (w.e.f. 1-4-1963).
11. Subs. by Act 67 of 1984, s. 76, for from the date of the order sought to be amended‖ (w.e.f. 1-10-1984). | 3 | Rectification of mistakes 91 (w.e.f.1-4-1989).7.Subs.by Act 4 of 1988, s.161, for Appellate Assistant Commissioner‖ (w.e.f.1-4-1988).8.Ins.by Act 29 of 1977, s.39 and the Fifth Schedule (w.e.f.10-7-1978).9.Subs.by Act 4 of 1988, s.161, for Gift-tax Officer‖ (w.e.f.1-4-1988).10.Subs.by Act 5 of 1964, s.52, for section 33‖ (w.e.f.1-4-1963).11.Subs.by Act 67 of 1984, s.76, for from the date of the order sought to be amended‖ (w.e.f.1-10-1984). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35382§ionno=35&orderno=57 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 35 | Prosecution | (1) If any person fails without reasonable cause,—
(a) to furnish in due time any return of gifts under this Act;
(b) to produce, or cause to be produced, on or before the date mentioned in any notice under 1 * * * sub-section (4) of section 15, such accounts, records and documents as are referred to in the notice;
2 * * * * *
he shall, on conviction before a magistrate, be punishable with fine which may extend to rupees ten for every day during which the default continues.
(2) If a person makes a statement in a verification in any return of gift furnished under this Act or in a verification mentioned in section 22, 23 or 25 which is false, and which he either knows or believes to be false, or does not believe to be true, he shall, on conviction before a magistrate, be punishable with simple imprisonment which may extend to one year, or with fine which may extend to rupees one thousand, or with both.
3 (2A) If a person abets or induces in any manner another person to make and deliver an account, statement or declaration relating to any gifts chargeable to tax which is false and which he either knows to be false or does not believe to be true, he shall, on conviction before a magistrate, be punishable with simple imprisonment which may extend to six months or with fine which may extend to one thousand rupees, or with both.
4 (3) A person shall not be proceeded against for an offence under this Act except with the previous sanction of the Commissioner or Commissioner (Appeals):
Provided that the Chief Commissioner or, as the case may be, Director General may issue such instructions or directions to the aforesaid gift-tax authorities as he may deem fit for institution of proceedings under this sub-section.
(4) Any such offence may, either before or after the institution or proceedings, be compounded by the Chief Commissioner or Director General.
5 6 Explanation 1.—For the purposes of this section, ―magistrate‖ means a presidency magistrate or or a magistrate of the first class.
7 Explanation 2.— For the removal of doubts, it is hereby declared that the power of the Board to issue orders, instructions or directions under this Act shall include and shall be deemed always to have included the power to issue instructions or directions (including instructions or directions to obtain the previous approval of the Board) to other gift-tax authorities for the proper composition of offences under this section.1. The words, brackets and figure ―sub-section (2)‖ omitted by Act 41 of 1975, s. 119 (w.e.f. 1-4-1976).
2. Clause (c) omitted by s. 119. ibid, (w.e.f. 1-4-1976).
3. Ins. by Act 53 of 1962, s. 27 (w.e.f. 1-4-1963).
4. Subs. by Act 49 of 1991, s. 90, for sub-sections (3) and (4) (w.e.f. 1-10-1991).
5. Subs. by Act 53 of 1962, s. 27, for Explanation (w.e.f. 1-4-1963).
6. The Explanation renumbered as Explanation 1 thereof by Act 49 of 1991, s. 90 (w.e.f. 1-4-1963).
7. Ins. by s. 90, ibid, (w.r.e.f. 1-4-1958.) | 0 | Prosecution (1) If any person fails without reasonable cause,—
(a) to furnish in due time any return of gifts under this Act;
(b) to produce, or cause to be produced, on or before the date mentioned in any notice under 1 * * * sub-section (4) of section 15, such accounts, records and documents as are referred to in the notice;
2 * * * * *
he shall, on conviction before a magistrate, be punishable with fine which may extend to rupees ten for every day during which the default continues.(2) If a person makes a statement in a verification in any return of gift furnished under this Act or in a verification mentioned in section 22, 23 or 25 which is false, and which he either knows or believes to be false, or does not believe to be true, he shall, on conviction before a magistrate, be punishable with simple imprisonment which may extend to one year, or with fine which may extend to rupees one thousand, or with both.3 (2A) If a person abets or induces in any manner another person to make and deliver an account, statement or declaration relating to any gifts chargeable to tax which is false and which he either knows to be false or does not believe to be true, he shall, on conviction before a magistrate, be punishable with simple imprisonment which may extend to six months or with fine which may extend to one thousand rupees, or with both.4 (3) A person shall not be proceeded against for an offence under this Act except with the previous sanction of the Commissioner or Commissioner (Appeals):
Provided that the Chief Commissioner or, as the case may be, Director General may issue such instructions or directions to the aforesaid gift-tax authorities as he may deem fit for institution of proceedings under this sub-section.(4) Any such offence may, either before or after the institution or proceedings, be compounded by the Chief Commissioner or Director General.5 6 Explanation 1.—For the purposes of this section, ―magistrate‖ means a presidency magistrate or or a magistrate of the first class.7 Explanation 2.— For the removal of doubts, it is hereby declared that the power of the Board to issue orders, instructions or directions under this Act shall include and shall be deemed always to have included the power to issue instructions or directions (including instructions or directions to obtain the previous approval of the Board) to other gift-tax authorities for the proper composition of offences under this section.1.The words, brackets and figure ―sub-section (2)‖ omitted by Act 41 of 1975, s.119 (w.e.f.1-4-1976).2.Clause (c) omitted by s.119.ibid, (w.e.f.1-4-1976).3.Ins.by Act 53 of 1962, s.27 (w.e.f.1-4-1963).4.Subs.by Act 49 of 1991, s.90, for sub-sections (3) and (4) (w.e.f.1-10-1991).5.Subs.by Act 53 of 1962, s.27, for Explanation (w.e.f.1-4-1963).6. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35382§ionno=35&orderno=57 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 35 | Prosecution | (1) If any person fails without reasonable cause,—
(a) to furnish in due time any return of gifts under this Act;
(b) to produce, or cause to be produced, on or before the date mentioned in any notice under 1 * * * sub-section (4) of section 15, such accounts, records and documents as are referred to in the notice;
2 * * * * *
he shall, on conviction before a magistrate, be punishable with fine which may extend to rupees ten for every day during which the default continues.
(2) If a person makes a statement in a verification in any return of gift furnished under this Act or in a verification mentioned in section 22, 23 or 25 which is false, and which he either knows or believes to be false, or does not believe to be true, he shall, on conviction before a magistrate, be punishable with simple imprisonment which may extend to one year, or with fine which may extend to rupees one thousand, or with both.
3 (2A) If a person abets or induces in any manner another person to make and deliver an account, statement or declaration relating to any gifts chargeable to tax which is false and which he either knows to be false or does not believe to be true, he shall, on conviction before a magistrate, be punishable with simple imprisonment which may extend to six months or with fine which may extend to one thousand rupees, or with both.
4 (3) A person shall not be proceeded against for an offence under this Act except with the previous sanction of the Commissioner or Commissioner (Appeals):
Provided that the Chief Commissioner or, as the case may be, Director General may issue such instructions or directions to the aforesaid gift-tax authorities as he may deem fit for institution of proceedings under this sub-section.
(4) Any such offence may, either before or after the institution or proceedings, be compounded by the Chief Commissioner or Director General.
5 6 Explanation 1.—For the purposes of this section, ―magistrate‖ means a presidency magistrate or or a magistrate of the first class.
7 Explanation 2.— For the removal of doubts, it is hereby declared that the power of the Board to issue orders, instructions or directions under this Act shall include and shall be deemed always to have included the power to issue instructions or directions (including instructions or directions to obtain the previous approval of the Board) to other gift-tax authorities for the proper composition of offences under this section.1. The words, brackets and figure ―sub-section (2)‖ omitted by Act 41 of 1975, s. 119 (w.e.f. 1-4-1976).
2. Clause (c) omitted by s. 119. ibid, (w.e.f. 1-4-1976).
3. Ins. by Act 53 of 1962, s. 27 (w.e.f. 1-4-1963).
4. Subs. by Act 49 of 1991, s. 90, for sub-sections (3) and (4) (w.e.f. 1-10-1991).
5. Subs. by Act 53 of 1962, s. 27, for Explanation (w.e.f. 1-4-1963).
6. The Explanation renumbered as Explanation 1 thereof by Act 49 of 1991, s. 90 (w.e.f. 1-4-1963).
7. Ins. by s. 90, ibid, (w.r.e.f. 1-4-1958.) | 1 | Prosecution The Explanation renumbered as Explanation 1 thereof by Act 49 of 1991, s. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35382§ionno=35&orderno=57 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 35 | Prosecution | (1) If any person fails without reasonable cause,—
(a) to furnish in due time any return of gifts under this Act;
(b) to produce, or cause to be produced, on or before the date mentioned in any notice under 1 * * * sub-section (4) of section 15, such accounts, records and documents as are referred to in the notice;
2 * * * * *
he shall, on conviction before a magistrate, be punishable with fine which may extend to rupees ten for every day during which the default continues.
(2) If a person makes a statement in a verification in any return of gift furnished under this Act or in a verification mentioned in section 22, 23 or 25 which is false, and which he either knows or believes to be false, or does not believe to be true, he shall, on conviction before a magistrate, be punishable with simple imprisonment which may extend to one year, or with fine which may extend to rupees one thousand, or with both.
3 (2A) If a person abets or induces in any manner another person to make and deliver an account, statement or declaration relating to any gifts chargeable to tax which is false and which he either knows to be false or does not believe to be true, he shall, on conviction before a magistrate, be punishable with simple imprisonment which may extend to six months or with fine which may extend to one thousand rupees, or with both.
4 (3) A person shall not be proceeded against for an offence under this Act except with the previous sanction of the Commissioner or Commissioner (Appeals):
Provided that the Chief Commissioner or, as the case may be, Director General may issue such instructions or directions to the aforesaid gift-tax authorities as he may deem fit for institution of proceedings under this sub-section.
(4) Any such offence may, either before or after the institution or proceedings, be compounded by the Chief Commissioner or Director General.
5 6 Explanation 1.—For the purposes of this section, ―magistrate‖ means a presidency magistrate or or a magistrate of the first class.
7 Explanation 2.— For the removal of doubts, it is hereby declared that the power of the Board to issue orders, instructions or directions under this Act shall include and shall be deemed always to have included the power to issue instructions or directions (including instructions or directions to obtain the previous approval of the Board) to other gift-tax authorities for the proper composition of offences under this section.1. The words, brackets and figure ―sub-section (2)‖ omitted by Act 41 of 1975, s. 119 (w.e.f. 1-4-1976).
2. Clause (c) omitted by s. 119. ibid, (w.e.f. 1-4-1976).
3. Ins. by Act 53 of 1962, s. 27 (w.e.f. 1-4-1963).
4. Subs. by Act 49 of 1991, s. 90, for sub-sections (3) and (4) (w.e.f. 1-10-1991).
5. Subs. by Act 53 of 1962, s. 27, for Explanation (w.e.f. 1-4-1963).
6. The Explanation renumbered as Explanation 1 thereof by Act 49 of 1991, s. 90 (w.e.f. 1-4-1963).
7. Ins. by s. 90, ibid, (w.r.e.f. 1-4-1958.) | 2 | Prosecution |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35382§ionno=35&orderno=57 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 35 | Prosecution | (1) If any person fails without reasonable cause,—
(a) to furnish in due time any return of gifts under this Act;
(b) to produce, or cause to be produced, on or before the date mentioned in any notice under 1 * * * sub-section (4) of section 15, such accounts, records and documents as are referred to in the notice;
2 * * * * *
he shall, on conviction before a magistrate, be punishable with fine which may extend to rupees ten for every day during which the default continues.
(2) If a person makes a statement in a verification in any return of gift furnished under this Act or in a verification mentioned in section 22, 23 or 25 which is false, and which he either knows or believes to be false, or does not believe to be true, he shall, on conviction before a magistrate, be punishable with simple imprisonment which may extend to one year, or with fine which may extend to rupees one thousand, or with both.
3 (2A) If a person abets or induces in any manner another person to make and deliver an account, statement or declaration relating to any gifts chargeable to tax which is false and which he either knows to be false or does not believe to be true, he shall, on conviction before a magistrate, be punishable with simple imprisonment which may extend to six months or with fine which may extend to one thousand rupees, or with both.
4 (3) A person shall not be proceeded against for an offence under this Act except with the previous sanction of the Commissioner or Commissioner (Appeals):
Provided that the Chief Commissioner or, as the case may be, Director General may issue such instructions or directions to the aforesaid gift-tax authorities as he may deem fit for institution of proceedings under this sub-section.
(4) Any such offence may, either before or after the institution or proceedings, be compounded by the Chief Commissioner or Director General.
5 6 Explanation 1.—For the purposes of this section, ―magistrate‖ means a presidency magistrate or or a magistrate of the first class.
7 Explanation 2.— For the removal of doubts, it is hereby declared that the power of the Board to issue orders, instructions or directions under this Act shall include and shall be deemed always to have included the power to issue instructions or directions (including instructions or directions to obtain the previous approval of the Board) to other gift-tax authorities for the proper composition of offences under this section.1. The words, brackets and figure ―sub-section (2)‖ omitted by Act 41 of 1975, s. 119 (w.e.f. 1-4-1976).
2. Clause (c) omitted by s. 119. ibid, (w.e.f. 1-4-1976).
3. Ins. by Act 53 of 1962, s. 27 (w.e.f. 1-4-1963).
4. Subs. by Act 49 of 1991, s. 90, for sub-sections (3) and (4) (w.e.f. 1-10-1991).
5. Subs. by Act 53 of 1962, s. 27, for Explanation (w.e.f. 1-4-1963).
6. The Explanation renumbered as Explanation 1 thereof by Act 49 of 1991, s. 90 (w.e.f. 1-4-1963).
7. Ins. by s. 90, ibid, (w.r.e.f. 1-4-1958.) | 3 | Prosecution 90 (w.e.f.1-4-1963).7.Ins.by s.90, ibid, (w.r.e.f.1-4-1958.) |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35383§ionno=35A&orderno=58 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 35A | Offences by companies | 1(1) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed, was in charge of and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render any such person liable to any punishment if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act, has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
Explanation.—For the purposes of this section,—
(a) ―company‖ means a body corporate, and includes—
(i) a firm, and
(ii) an association of persons or a body of individuals, whether incorporated or not; and
(b) director‖, in relation to—
(i) a firm, means a partner in the firm,
(ii) an association of persons or a body of individuals means any member controlling the affairs thereof.1. Ins. by Act 41 of 1975, s. 120 (w.e.f. 1-10-1975). | 0 | Offences by companies 1(1) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed, was in charge of and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render any such person liable to any punishment if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act, has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.Explanation.—For the purposes of this section,—
(a) ―company‖ means a body corporate, and includes—
(i) a firm, and
(ii) an association of persons or a body of individuals, whether incorporated or not; and
(b) director‖, in relation to—
(i) a firm, means a partner in the firm,
(ii) an association of persons or a body of individuals means any member controlling the affairs thereof.1.Ins.by Act 41 of 1975, s.120 (w.e.f.1-10-1975). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35384§ionno=35B&orderno=59 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 35B | Offences by Hindu undivided families | (1) Where an offence under this Act has been committed by a Hindu undivided family, the karta thereof shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render the karta liable to any punishment if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a Hindu undivided family and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any member of the Hindu undivided family, such member shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. | 0 | Offences by Hindu undivided families (1) Where an offence under this Act has been committed by a Hindu undivided family, the karta thereof shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render the karta liable to any punishment if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a Hindu undivided family and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any member of the Hindu undivided family, such member shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35410§ionno=35C&orderno=60 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 35C | Section 360 of the Code of Criminal Procedure, 1973 , and the Probation of Offenders Act, 1958, not to apply | Nothing contained in section 360 of the Code of Criminal Procedure, 1973 (2 of 1974), or in the Probation of Offenders Act, 1958 (20 of 1958), shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age. | 0 | Section 360 of the Code of Criminal Procedure, 1973 , and the Probation of Offenders Act, 1958, not to apply Nothing contained in section 360 of the Code of Criminal Procedure, 1973 (2 of 1974), or in the Probation of Offenders Act, 1958 (20 of 1958), shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35386§ionno=35D&orderno=61 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 35D | Presumption as to culpable mental state | 1(1) In any prosecution for any offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution.
Explanation.—In this sub-section, ―culpable mental state‖ includes intention, motive or knowledge of a fact, or belief in or reason to believe, a fact.
(2) For the purposes of this section, a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.1. Ins. by Act 46 of 1986, s. 41 (w.e.f. 10-9-1986). | 0 | Presumption as to culpable mental state 1(1) In any prosecution for any offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution.Explanation.—In this sub-section, ―culpable mental state‖ includes intention, motive or knowledge of a fact, or belief in or reason to believe, a fact.(2) For the purposes of this section, a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.1.Ins.by Act 46 of 1986, s.41 (w.e.f.10-9-1986). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35387§ionno=35E&orderno=62 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 35E | Proof of entries in records or documents | 2Entries in the records or other documents in the custody of a gift-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Act, and all such entries may be proved either by the production of the records or other documents in the custody of the gift-tax authority containing such entries, or by the production of a copy of the entries certified by the gift-tax authority having custody of the records or other documents under its signature and stating that it is a true copy of the original entries and that such original entries are contained in the records or other documents in its custody.2. Ins. by Act 3 of 1989, s. 92 (w.e.f. 1-4-1989). | 0 | Proof of entries in records or documents 2Entries in the records or other documents in the custody of a gift-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Act, and all such entries may be proved either by the production of the records or other documents in the custody of the gift-tax authority containing such entries, or by the production of a copy of the entries certified by the gift-tax authority having custody of the records or other documents under its signature and stating that it is a true copy of the original entries and that such original entries are contained in the records or other documents in its custody.2.Ins.by Act 3 of 1989, s.92 (w.e.f.1-4-1989). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35388§ionno=36&orderno=63 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 36 | Power regarding discovery, production of evidence, etc | 1(1) The 2 Assessing Officer, the 3 Deputy Commissioner (Appeals) 4 the Commissioner (Appeals), the 5 Chief Commissioner or Commissioner and the Appellate Tribunal shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the following matters, namely :—
(a) discovery and inspection;
(b) enforcing the attendance of any person, including any officer of a banking company and examining him on oath;
(c) compelling the production of books of account and other documents; and
(d) issuing commissions.
6 (1A) If the Director General or Director or 7 Joint Director or 8 Assistant Director or Deputy Director has reason to suspect that any gifts chargeable to tax under this Act have been concealed, or are likely to be concealed, by any person or class of persons within his jurisdiction, then, for the purposes of making any inquiry or investigation relating thereto, it shall be competent for him to exercise the powers conferred under sub-section (1) on the gift-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect to such person or class of persons are pending before him or any other gift-tax authority.
9 * * * * *1. Subs. by Act 53 of 1962, s. 28, for section 36 (w.e.f. 1-4-1963).
2. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer‖ (w.e.f. 1-4-1988).
3. Subs. by s. 161, ibid., for Appellate Assistant Commissioner‖ (w.e.f. 1-4-1988).
4. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
5. Subs. by Act 4 of 1988, s. 161, for Commissioner‖ (w.e.f. 1-4-1988).
6. Ins. by Act 26 of 1988, s. 70 (w.e.f. 1-6-1988).
7. Subs. by Act 21 of 1998, s. 76, for ―Deputy Director‖ (w.e.f. 1-10-1998).
8. Subs. by s. 76, ibid., for Assistant Director‖ (w.e.f. 1-10-1998).
9. Sub-section (2) omitted by Act 4 of 1988, s. 182 (w.e.f. 1-4-1989). | 0 | Power regarding discovery, production of evidence, etc 1(1) The 2 Assessing Officer, the 3 Deputy Commissioner (Appeals) 4 the Commissioner (Appeals), the 5 Chief Commissioner or Commissioner and the Appellate Tribunal shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the following matters, namely :—
(a) discovery and inspection;
(b) enforcing the attendance of any person, including any officer of a banking company and examining him on oath;
(c) compelling the production of books of account and other documents; and
(d) issuing commissions.6 (1A) If the Director General or Director or 7 Joint Director or 8 Assistant Director or Deputy Director has reason to suspect that any gifts chargeable to tax under this Act have been concealed, or are likely to be concealed, by any person or class of persons within his jurisdiction, then, for the purposes of making any inquiry or investigation relating thereto, it shall be competent for him to exercise the powers conferred under sub-section (1) on the gift-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect to such person or class of persons are pending before him or any other gift-tax authority.9 * * * * *1.Subs.by Act 53 of 1962, s.28, for section 36 (w.e.f.1-4-1963).2.Subs.by Act 4 of 1988, s.161, for Gift-tax Officer‖ (w.e.f.1-4-1988).3.Subs.by s.161, ibid., for Appellate Assistant Commissioner‖ (w.e.f.1-4-1988).4.Ins.by Act 29 of 1977, s.39 and the Fifth Schedule (w.e.f.10-7-1978).5.Subs.by Act 4 of 1988, s.161, for Commissioner‖ (w.e.f.1-4-1988).6.Ins.by Act 26 of 1988, s.70 (w.e.f.1-6-1988).7.Subs.by Act 21 of 1998, s.76, for ―Deputy Director‖ (w.e.f.1-10-1998).8.Subs.by s.76, ibid., for Assistant Director‖ (w.e.f.1-10-1998).9.Sub-section (2) omitted by Act 4 of 1988, s.182 (w.e.f.1-4-1989). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35389§ionno=37&orderno=64 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 37 | Power to call for information | 1 Where, for the purposes of this Act, it appears necessary for any gift-tax authority to obtain any statement or information from any person or banking company,
2 such gift-tax authority may serve a notice requiring such person, on or before a date to be therein specified, to furnish such statement or information on the points specified in the notice, and that person shall, notwithstanding anything in any law to the contrary, be bound to furnish such statement or information to 2 such gift-tax authority:
Provided that no legal practitioner shall be bound to furnish any statement or information under this section based on any professional communications made to him otherwise than as permitted by section 126 of the Indian Evidence Act, 1872 (1 of 1872).1. Subs. by s. 183, ibid., for ―Where, for the purposes of determining the gift-tax payable by any person, it appears necessary for the Gift-tax Officer to obtain any statement or information from any person‖ (w.e.f. 1-4-1989).
2. Subs. by s. 183, ibid., for ―the Gift-tax Officer‖ (w.e.f. 1-4-1989). | 0 | Power to call for information 1 Where, for the purposes of this Act, it appears necessary for any gift-tax authority to obtain any statement or information from any person or banking company,
2 such gift-tax authority may serve a notice requiring such person, on or before a date to be therein specified, to furnish such statement or information on the points specified in the notice, and that person shall, notwithstanding anything in any law to the contrary, be bound to furnish such statement or information to 2 such gift-tax authority:
Provided that no legal practitioner shall be bound to furnish any statement or information under this section based on any professional communications made to him otherwise than as permitted by section 126 of the Indian Evidence Act, 1872 (1 of 1872).1.Subs.by s.183, ibid., for ―Where, for the purposes of determining the gift-tax payable by any person, it appears necessary for the Gift-tax Officer to obtain any statement or information from any person‖ (w.e.f.1-4-1989).2.Subs.by s.183, ibid., for ―the Gift-tax Officer‖ (w.e.f.1-4-1989). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35390§ionno=38&orderno=65 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 38 | Effect of transfer of authorities on pending proceedings | Whenever in respect of any proceeding under this Act any gift-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises such jurisdiction, the authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor:
1 Provided that the assessee concerned may demand that before the proceeding is so continued the previous proceeding or any part thereof be reopened or that before any order of assessment is passed against him, he be reheard.1. The Proviso added by Act 53 of 1962, s. 29 (w.e.f. 1-4-1963). | 0 | Effect of transfer of authorities on pending proceedings Whenever in respect of any proceeding under this Act any gift-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises such jurisdiction, the authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor:
1 Provided that the assessee concerned may demand that before the proceeding is so continued the previous proceeding or any part thereof be reopened or that before any order of assessment is passed against him, he be reheard.1.The Proviso added by Act 53 of 1962, s.29 (w.e.f.1-4-1963). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35391§ionno=39&orderno=66 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 39 | Computation of period of limitation | 1In computing the period of limitation prescribed for an appeal or an application under this Act, the day on which the order complained of was served and if the assessee was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining a copy of such order shall be excluded.1. Subs. by s. 30, ibid., for section 39 (w.e.f. 1-4-1963). | 0 | Computation of period of limitation 1In computing the period of limitation prescribed for an appeal or an application under this Act, the day on which the order complained of was served and if the assessee was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining a copy of such order shall be excluded.1.Subs.by s.30, ibid., for section 39 (w.e.f.1-4-1963). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35392§ionno=40&orderno=67 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 40 | Service of notice | (1) A notice or a requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a court under the Code of Civil Procedure, 1908 (5 of 1908).
(2) Any such notice or requisition may, in the case of a firm or a Hindu undivided family, be addressed to any member of the firm or to the manager or any adult male member of the family, and in the case of a company or association of persons be addressed to the principal officer thereof.
1 (3) After a finding of total partition has been recorded by the 2 Assessing Officer under section 20 in respect of any Hindu family, notices under this Act in respect of the gifts made by the family, shall be served on the person who was the last manager of the Hindu family, or if such person is dead, then on all surviving adults who were members of the Hindu family immediately before the partition.
(4) Where a firm or other association of persons is dissolved, notices under this Act in respect of the gifts made by the firm or association may be served on any person who was a partner (not being a minor) or member of the association, as the case may be, immediately before its dissolution.1. Ins. by Act 53 of 1962, s. 31 (w.e.f. 1-4-1963).
2. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer‖ (w.e.f. 1-4-1988) | 0 | Service of notice (1) A notice or a requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a court under the Code of Civil Procedure, 1908 (5 of 1908).(2) Any such notice or requisition may, in the case of a firm or a Hindu undivided family, be addressed to any member of the firm or to the manager or any adult male member of the family, and in the case of a company or association of persons be addressed to the principal officer thereof.1 (3) After a finding of total partition has been recorded by the 2 Assessing Officer under section 20 in respect of any Hindu family, notices under this Act in respect of the gifts made by the family, shall be served on the person who was the last manager of the Hindu family, or if such person is dead, then on all surviving adults who were members of the Hindu family immediately before the partition.(4) Where a firm or other association of persons is dissolved, notices under this Act in respect of the gifts made by the firm or association may be served on any person who was a partner (not being a minor) or member of the association, as the case may be, immediately before its dissolution.1.Ins.by Act 53 of 1962, s.31 (w.e.f.1-4-1963).2.Subs.by Act 4 of 1988, s.161, for Gift-tax Officer‖ (w.e.f.1-4-1988) |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35393§ionno=41&orderno=68 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 41 | [Omitted | Prohibition of disclosure of information. —Omitted by the Finance Act, 1964 (5 of 1964), s. 52 (w.e.f. 1-4-1964). Earlier, this section was substituted by the Gift-tax (Amendment) Act, 1962 (53 of 1962), s. 32 (w.e.f. 1-4-1963). | 0 | [Omitted Prohibition of disclosure of information.—Omitted by the Finance Act, 1964 (5 of 1964), s.52 (w.e.f.1-4-1964).Earlier, this section was substituted by the Gift-tax (Amendment) Act, 1962 (53 of 1962), s.32 (w.e.f.1-4-1963). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35394§ionno=41A&orderno=69 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 41A | Publication of information respecting assessees | 1(1) If the Central Government is of opinion that it is necessary or expedient in the public interest to publish the names of any assessees and any other particulars relating to any proceedings 2 or prosecutions under this Act in respect of such assessees, it may cause to be published such names and particulars in such manner as it thinks fit.
3 (2) No publication under this section shall be made in relation to any penalty imposed under this Act Act until the time for presenting an appeal to the 4 Deputy Commissioner (Appeals) 5 or, as the case may may be, the Commissioner (Appeals) has expired without an appeal having been presented or the appeal, if presented, has been disposed of.
Explanation.—In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers or managers of the company, or the members of the association, as the case may be, may also be published if, in the opinion of the Central Government, the circumstances of the case justify it.1. Subs. by Act 5 of 1964, s. 52, for sections 41A and 41B (w.e.f. 1-4-1964).
2. Ins. by Act 41 of 1975, s. 121 (w.e.f. 1-10-1975).
3. Subs. by s. 121, ibid., for sub-section (2) (w.e.f. 1-10-1975).
4. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner‖ (w.e.f. 1-4-1988).
5. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978). | 0 | Publication of information respecting assessees 1(1) If the Central Government is of opinion that it is necessary or expedient in the public interest to publish the names of any assessees and any other particulars relating to any proceedings 2 or prosecutions under this Act in respect of such assessees, it may cause to be published such names and particulars in such manner as it thinks fit.3 (2) No publication under this section shall be made in relation to any penalty imposed under this Act Act until the time for presenting an appeal to the 4 Deputy Commissioner (Appeals) 5 or, as the case may may be, the Commissioner (Appeals) has expired without an appeal having been presented or the appeal, if presented, has been disposed of.Explanation.—In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers or managers of the company, or the members of the association, as the case may be, may also be published if, in the opinion of the Central Government, the circumstances of the case justify it.1.Subs.by Act 5 of 1964, s.52, for sections 41A and 41B (w.e.f.1-4-1964).2.Ins.by Act 41 of 1975, s.121 (w.e.f.1-10-1975).3.Subs.by s.121, ibid., for sub-section (2) (w.e.f.1-10-1975).4.Subs.by Act 4 of 1988, s.161, for Appellate Assistant Commissioner‖ (w.e.f.1-4-1988).5.Ins.by Act 29 of 1977, s.39 and the Fifth Schedule (w.e.f.10-7-1978). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35395§ionno=41B&orderno=70 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 41B | Disclosure of information respecting assessees | Where a person makes an application to the 1 Chief Commissioner or Commissioner in the prescribed form for any information relating to any assessee in respect of any assessment made under this Act, the 1 Chief Commissioner or Commissioner may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for in respect of that assessment only and his decision in this behalf shall be final and shall not be called in question in any court of law.1. Subs. by Act 4 of 1988, s. 161, for Commissioner‖ (w.e.f. 1-4-1988). | 0 | Disclosure of information respecting assessees Where a person makes an application to the 1 Chief Commissioner or Commissioner in the prescribed form for any information relating to any assessee in respect of any assessment made under this Act, the 1 Chief Commissioner or Commissioner may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for in respect of that assessment only and his decision in this behalf shall be final and shall not be called in question in any court of law.1.Subs.by Act 4 of 1988, s.161, for Commissioner‖ (w.e.f.1-4-1988). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35396§ionno=41C&orderno=71 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 41C | Return of gifts, etc | 1No return of gifts, assessment, notice, summons or other proceeding, furnished or made or issued or taken or purported to have been furnished or made or issued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return of gifts, assessment, notice summons or other proceeding, if such return of gifts, assessment, notice summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.1. Ins. by Act 41 of 1975, s. 122 (w.e.f. 1-10-1975). | 0 | Return of gifts, etc 1No return of gifts, assessment, notice, summons or other proceeding, furnished or made or issued or taken or purported to have been furnished or made or issued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return of gifts, assessment, notice summons or other proceeding, if such return of gifts, assessment, notice summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.1.Ins.by Act 41 of 1975, s.122 (w.e.f.1-10-1975). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35397§ionno=42&orderno=72 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 42 | Bar of suits in civil court | No suit shall lie in any civil court to set aside or modify 1 any proceeding taken or order made under this Act, and no prosecution, suit or other legal proceedings proceedings shall lie against 2 the Government or any officer of the Government for anything in good faith done or intended to be done under this Act1. Subs. by Act 26 of 1988, s. 71, for any order made‖ (w.e.f. 1-3-1988).
2. Ins. by Act 5 of 1964, s. 52 (w.e.f. 1-4-1964). | 0 | Bar of suits in civil court No suit shall lie in any civil court to set aside or modify 1 any proceeding taken or order made under this Act, and no prosecution, suit or other legal proceedings proceedings shall lie against 2 the Government or any officer of the Government for anything in good faith done or intended to be done under this Act1.Subs.by Act 26 of 1988, s.71, for any order made‖ (w.e.f.1-3-1988).2.Ins.by Act 5 of 1964, s.52 (w.e.f.1-4-1964). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35398§ionno=43&orderno=73 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 43 | Appearance before gift-tax authorities by authorised representatives | 1An assessee who is entitled to or required to attend before any gift-tax authority or the Appellate Tribunal in connection with any proceeding under this Act, except where he is required under this Act to attend in person, may attend by a person who would be entitled to represent him before any income-tax authority or the Appellate Tribunal under section 288 of the Income-tax Act.1. Subs. by Act 53 of 1962, s. 34, for section 43 (w.e.f. 1-4-1963). | 0 | Appearance before gift-tax authorities by authorised representatives 1An assessee who is entitled to or required to attend before any gift-tax authority or the Appellate Tribunal in connection with any proceeding under this Act, except where he is required under this Act to attend in person, may attend by a person who would be entitled to represent him before any income-tax authority or the Appellate Tribunal under section 288 of the Income-tax Act.1.Subs.by Act 53 of 1962, s.34, for section 43 (w.e.f.1-4-1963). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35399§ionno=43A&orderno=74 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 43A | Appearance by registered valuer in certain matters | 1Any assessee who is entitled or required to attend before any gift-tax authority or the Appellate Tribunal in connection with any matter relating to the valuation of any asset, except where he is required under this Act to attend in person, may attend by a registered valuer.
Explanation.—In this section, ―registered valuer‖ has the same meaning as in clause (oaa) of section 2 of the Wealth-tax Act, 1957 (27 of 1957).1. Ins. by Act 45 of 1972, s. 24 (w.e.f. 1-1-1973) | 0 | Appearance by registered valuer in certain matters 1Any assessee who is entitled or required to attend before any gift-tax authority or the Appellate Tribunal in connection with any matter relating to the valuation of any asset, except where he is required under this Act to attend in person, may attend by a registered valuer.Explanation.—In this section, ―registered valuer‖ has the same meaning as in clause (oaa) of section 2 of the Wealth-tax Act, 1957 (27 of 1957).1.Ins.by Act 45 of 1972, s.24 (w.e.f.1-1-1973) |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35400§ionno=44&orderno=75 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 44 | Agreement for avoidance or relief of double taxation with respect to gift-tax | 1 The Central Government may enter into an agreement with the Government of any reciprocating country—
(a) for the avoidance or relief of double taxation with respect to gift-tax payable under this Act and under the corresponding law in force in the reciprocating country, or
(b) for exchange of information for the prevention of evasion or avoidance of gift-tax chargeable under this Act or under the corresponding law in force in that country or investigation of cases of such evasion or avoidance, or
(c) for recovery of tax under this Act and under the corresponding law in force in that country, and may, by notification in the Official Gazette, make such provision as may be necessary for implementing the agreement.
Explanation.—The expression ―reciprocating country‖ for the purposes of this Act means any country which the Central Government may, by notification in the Official Gazette, declare to be a reciprocating country1. Subs. by Act 16 of 1972, s. 54, for the portion beginning with words ―The Central Government may‖ and ending with the words ―for implementing the agreement.‖ (w.e.f. 1-4-1972). | 0 | Agreement for avoidance or relief of double taxation with respect to gift-tax 1 The Central Government may enter into an agreement with the Government of any reciprocating country—
(a) for the avoidance or relief of double taxation with respect to gift-tax payable under this Act and under the corresponding law in force in the reciprocating country, or
(b) for exchange of information for the prevention of evasion or avoidance of gift-tax chargeable under this Act or under the corresponding law in force in that country or investigation of cases of such evasion or avoidance, or
(c) for recovery of tax under this Act and under the corresponding law in force in that country, and may, by notification in the Official Gazette, make such provision as may be necessary for implementing the agreement.Explanation.—The expression ―reciprocating country‖ for the purposes of this Act means any country which the Central Government may, by notification in the Official Gazette, declare to be a reciprocating country1.Subs.by Act 16 of 1972, s.54, for the portion beginning with words ―The Central Government may‖ and ending with the words ―for implementing the agreement.‖ (w.e.f.1-4-1972). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35401§ionno=44A&orderno=76 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 44A | Rounding off of taxable gifts | 1The amount assessed in accordance with the foregoing provisions of this Act as being the value of all taxable gifts shall be rounded off to the nearest multiple of ten rupees and, for this purpose, any part of a rupee consisting of paise shall be ignored and thereafter, if such amount is not a multiple of ten rupees, then, if the last figure in that amount is five or more, the amount shall be increased to the next higher amount which is a multiple of ten and, if the last figure is less than five, the amount shall be reduced to the next lower amount which is a multiple of ten ; and the amount so rounded off shall be deemed to be the value of all taxable gifts of the assessee for the purposes of this Act.1. Ins. by Act 42 of 1970, s. 70 (w.e.f. 1-4-1971). | 0 | Rounding off of taxable gifts 1The amount assessed in accordance with the foregoing provisions of this Act as being the value of all taxable gifts shall be rounded off to the nearest multiple of ten rupees and, for this purpose, any part of a rupee consisting of paise shall be ignored and thereafter, if such amount is not a multiple of ten rupees, then, if the last figure in that amount is five or more, the amount shall be increased to the next higher amount which is a multiple of ten and, if the last figure is less than five, the amount shall be reduced to the next lower amount which is a multiple of ten ; and the amount so rounded off shall be deemed to be the value of all taxable gifts of the assessee for the purposes of this Act.1.Ins.by Act 42 of 1970, s.70 (w.e.f.1-4-1971). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35402§ionno=44B&orderno=77 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 44B | Rounding off of tax, etc | The amount of gift-tax, interest, penalty, fine or any other sum payable, and the amount of refund due, under the provisions of this Act, shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee, and if such part is less than fifty paise, it shall be ignored. | 0 | Rounding off of tax, etc The amount of gift-tax, interest, penalty, fine or any other sum payable, and the amount of refund due, under the provisions of this Act, shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee, and if such part is less than fifty paise, it shall be ignored. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35403§ionno=45&orderno=78 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 45 | Act not to apply in certain cases | 1 No tax shall be levied under this Act in respect of gifts made by—
2 (a) a company in which the public are substantially interested;
(b) any company to an Indian company in a scheme of amalgamation;
3 (e) any institution or fund the income whereof is exempt from income-tax under 4 section 11 or section 12 of the Income-tax Act.
5 Explanation 1.—For the purposes of clause (b), the term ―amalgamation‖ shall have the meaning assigned to it in clause (1B) of section 2 of the Income-tax Act.
6 Explanation 3.—For the removal of doubts, it is hereby declared that the exemption admissible under clause (e) in relation to gifts made by an institution or fund referred to in that clause shall not be denied merely on either or both of the following grounds, namely :—
(i) that, subsequent to the gift, any part of the income of the institution or fund has become chargeable to tax due to non-compliance with any of the provisions of 7 section 11 or section 12 or section 12A of the Income-tax Act ;
(ii) that, under clause (c) of sub-section (1) of section 13 of the Income-tax Act, the exemption under 8 section 11 or section 12 of that Act is denied to the institution or fund in relation to any income arising to it from any investment referred to in clause (h) of sub-section (2) of section 13 of the said Act where the aggregate of the funds invested by it in a concern referred to in the said clause (h) does not exceed five per cent. of the capital of that concern.1. Subs. by Act 4 of 1988, s. 184, for ―The provisions of this Act shall not apply to gifts made by‖ (w.e.f. 1-4-1989).
2. Subs. by s. 184, ibid., for clause (a), (b), (c), (d) and (da) (w.e.f. 1-4-1989).
3. Subs. by s. 184, ibid., for clause (e) (w.e.f. 1-4-1989).
4. Subs. by Act 16 of 1972, s. 55, for section 11‖ (w.e.f. 1-4-1973).
5. Subs. by Act 3 of 1989, s. 93, for Explanations 1 and 2 (w.e.f. 1-4-1989).
6. Ins. by Act 32 of 1971, s. 37 (w.e.f. 1-4-1972).
7. Subs. by Act 16 of 1972, s. 55, for ―section 11‖ (w.e.f. 1-4-1973).
8. Subs. by s. 55, for ―section 11‖ (w.e.f. 1-4-1973). | 0 | Act not to apply in certain cases 1 No tax shall be levied under this Act in respect of gifts made by—
2 (a) a company in which the public are substantially interested;
(b) any company to an Indian company in a scheme of amalgamation;
3 (e) any institution or fund the income whereof is exempt from income-tax under 4 section 11 or section 12 of the Income-tax Act.5 Explanation 1.—For the purposes of clause (b), the term ―amalgamation‖ shall have the meaning assigned to it in clause (1B) of section 2 of the Income-tax Act.6 Explanation 3.—For the removal of doubts, it is hereby declared that the exemption admissible under clause (e) in relation to gifts made by an institution or fund referred to in that clause shall not be denied merely on either or both of the following grounds, namely :—
(i) that, subsequent to the gift, any part of the income of the institution or fund has become chargeable to tax due to non-compliance with any of the provisions of 7 section 11 or section 12 or section 12A of the Income-tax Act ;
(ii) that, under clause (c) of sub-section (1) of section 13 of the Income-tax Act, the exemption under 8 section 11 or section 12 of that Act is denied to the institution or fund in relation to any income arising to it from any investment referred to in clause (h) of sub-section (2) of section 13 of the said Act where the aggregate of the funds invested by it in a concern referred to in the said clause (h) does not exceed five per cent.of the capital of that concern.1.Subs.by Act 4 of 1988, s.184, for ―The provisions of this Act shall not apply to gifts made by‖ (w.e.f.1-4-1989).2.Subs.by s.184, ibid., for clause (a), (b), (c), (d) and (da) (w.e.f.1-4-1989).3.Subs.by s.184, ibid., for clause (e) (w.e.f.1-4-1989).4.Subs.by Act 16 of 1972, s.55, for section 11‖ (w.e.f.1-4-1973).5.Subs.by Act 3 of 1989, s.93, for Explanations 1 and 2 (w.e.f.1-4-1989).6.Ins.by Act 32 of 1971, s.37 (w.e.f.1-4-1972).7.Subs.by Act 16 of 1972, s.55, for ―section 11‖ (w.e.f.1-4-1973).8.Subs.by s.55, for ―section 11‖ (w.e.f.1-4-1973). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35404§ionno=46&orderno=79 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 46 | Power to make rules | (1) The Board may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, rules made under this section may provide for—
(a) the manner in which the value of any property may be determined;
(b) the form in which returns under this Act shall be made and the manner in which they shall be verified;
(c) the form in which appeals and applications under this Act may be made, and the manner in which they shall be verified;
1 (cc) the circumstances in which, the conditions subject to which and the manner in which, the 2 Deputy Commissioner (Appeals) 3 or the Commissioner (Appeals) may permit an appellant to produce evidence which he did not produce or which he was not allowed to produce before the 4 Assessing Officer;
(d) the form of any notice of demand under this Act;
(e) the refunds of gift-tax paid in respect of gifts which are revoked on the happening of any specified event which does not depend on the will of the donor or of any amount paid under section 18;
5 (ee) the procedure to be followed in calculating interest payable by assessees or interest payable by the Government to assessees under any provisions of this Act, including the rounding off of the period for which such interest is to be calculated in cases where such period includes a fraction of a month, and specifying the circumstances in which and the extent to which petty amounts of interest payable by assessees may be ignored;
(f) the areas for which lists of valuers may be drawn up;
(g) any other matter which has to be, or may be, prescribed for the purposes of this Act. 6 (3) The power to make rules conferred by this section shall include the power to give retrospective effect, from a date not earlier than the date of commencement of this Act, to the rules or any of them and, unless the contrary is permitted (whether expressly or by necessary implication), no retrospective effect shall be given to any rule so as to prejudicially affect the interests of assessees.
7 (4) The Central Government shall cause every rule made under this Act to be laid as soon as may be be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session 8 or in two or more successive sessions, and if, before the expiry expiry of the session 9 immediately following the session or the successive sessions aforesaid both Houses agree in making any modification in the rule or both Houses agree 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.1. Ins. by Act 16 of 1972, s. 56, (w.e.f. 1-4-1972).
2. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
3. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
4. Subs. by Act 4 of 1988, s. 161, for ―Gift-tax Officer‖ (w.e.f. 1-4-1988).
5. Ins. by Act 42 of 1970, s. 71 (w.e.f. 1-4-1971).
6. Subs. by Act 26 of 1974, s. 19, for sub-section (3) (w.e.f. 18-8-1974).
7. Subs. by Act 53 of 1962, s. 36, for ―sub-section (4) (w.e.f. 1-4-1963).
8. Subs. by Act 41 of 1975, s. 123, for ―or in two successive sessions‖ (w.e.f. 1-4-1976).
9. Subs. by s. 123, ibid., for ―in which it is so laid or the session immediately following‖ (w.e.f. 1-4-1976). | 0 | Power to make rules (1) The Board may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.(2) In particular, and without prejudice to the generality of the foregoing power, rules made under this section may provide for—
(a) the manner in which the value of any property may be determined;
(b) the form in which returns under this Act shall be made and the manner in which they shall be verified;
(c) the form in which appeals and applications under this Act may be made, and the manner in which they shall be verified;
1 (cc) the circumstances in which, the conditions subject to which and the manner in which, the 2 Deputy Commissioner (Appeals) 3 or the Commissioner (Appeals) may permit an appellant to produce evidence which he did not produce or which he was not allowed to produce before the 4 Assessing Officer;
(d) the form of any notice of demand under this Act;
(e) the refunds of gift-tax paid in respect of gifts which are revoked on the happening of any specified event which does not depend on the will of the donor or of any amount paid under section 18;
5 (ee) the procedure to be followed in calculating interest payable by assessees or interest payable by the Government to assessees under any provisions of this Act, including the rounding off of the period for which such interest is to be calculated in cases where such period includes a fraction of a month, and specifying the circumstances in which and the extent to which petty amounts of interest payable by assessees may be ignored;
(f) the areas for which lists of valuers may be drawn up;
(g) any other matter which has to be, or may be, prescribed for the purposes of this Act.6 (3) The power to make rules conferred by this section shall include the power to give retrospective effect, from a date not earlier than the date of commencement of this Act, to the rules or any of them and, unless the contrary is permitted (whether expressly or by necessary implication), no retrospective effect shall be given to any rule so as to prejudicially affect the interests of assessees. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35404§ionno=46&orderno=79 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 46 | Power to make rules | (1) The Board may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, rules made under this section may provide for—
(a) the manner in which the value of any property may be determined;
(b) the form in which returns under this Act shall be made and the manner in which they shall be verified;
(c) the form in which appeals and applications under this Act may be made, and the manner in which they shall be verified;
1 (cc) the circumstances in which, the conditions subject to which and the manner in which, the 2 Deputy Commissioner (Appeals) 3 or the Commissioner (Appeals) may permit an appellant to produce evidence which he did not produce or which he was not allowed to produce before the 4 Assessing Officer;
(d) the form of any notice of demand under this Act;
(e) the refunds of gift-tax paid in respect of gifts which are revoked on the happening of any specified event which does not depend on the will of the donor or of any amount paid under section 18;
5 (ee) the procedure to be followed in calculating interest payable by assessees or interest payable by the Government to assessees under any provisions of this Act, including the rounding off of the period for which such interest is to be calculated in cases where such period includes a fraction of a month, and specifying the circumstances in which and the extent to which petty amounts of interest payable by assessees may be ignored;
(f) the areas for which lists of valuers may be drawn up;
(g) any other matter which has to be, or may be, prescribed for the purposes of this Act. 6 (3) The power to make rules conferred by this section shall include the power to give retrospective effect, from a date not earlier than the date of commencement of this Act, to the rules or any of them and, unless the contrary is permitted (whether expressly or by necessary implication), no retrospective effect shall be given to any rule so as to prejudicially affect the interests of assessees.
7 (4) The Central Government shall cause every rule made under this Act to be laid as soon as may be be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session 8 or in two or more successive sessions, and if, before the expiry expiry of the session 9 immediately following the session or the successive sessions aforesaid both Houses agree in making any modification in the rule or both Houses agree 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.1. Ins. by Act 16 of 1972, s. 56, (w.e.f. 1-4-1972).
2. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
3. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
4. Subs. by Act 4 of 1988, s. 161, for ―Gift-tax Officer‖ (w.e.f. 1-4-1988).
5. Ins. by Act 42 of 1970, s. 71 (w.e.f. 1-4-1971).
6. Subs. by Act 26 of 1974, s. 19, for sub-section (3) (w.e.f. 18-8-1974).
7. Subs. by Act 53 of 1962, s. 36, for ―sub-section (4) (w.e.f. 1-4-1963).
8. Subs. by Act 41 of 1975, s. 123, for ―or in two successive sessions‖ (w.e.f. 1-4-1976).
9. Subs. by s. 123, ibid., for ―in which it is so laid or the session immediately following‖ (w.e.f. 1-4-1976). | 1 | Power to make rules 7 (4) The Central Government shall cause every rule made under this Act to be laid as soon as may be be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session 8 or in two or more successive sessions, and if, before the expiry expiry of the session 9 immediately following the session or the successive sessions aforesaid both Houses agree in making any modification in the rule or both Houses agree 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. |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35404§ionno=46&orderno=79 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 46 | Power to make rules | (1) The Board may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, rules made under this section may provide for—
(a) the manner in which the value of any property may be determined;
(b) the form in which returns under this Act shall be made and the manner in which they shall be verified;
(c) the form in which appeals and applications under this Act may be made, and the manner in which they shall be verified;
1 (cc) the circumstances in which, the conditions subject to which and the manner in which, the 2 Deputy Commissioner (Appeals) 3 or the Commissioner (Appeals) may permit an appellant to produce evidence which he did not produce or which he was not allowed to produce before the 4 Assessing Officer;
(d) the form of any notice of demand under this Act;
(e) the refunds of gift-tax paid in respect of gifts which are revoked on the happening of any specified event which does not depend on the will of the donor or of any amount paid under section 18;
5 (ee) the procedure to be followed in calculating interest payable by assessees or interest payable by the Government to assessees under any provisions of this Act, including the rounding off of the period for which such interest is to be calculated in cases where such period includes a fraction of a month, and specifying the circumstances in which and the extent to which petty amounts of interest payable by assessees may be ignored;
(f) the areas for which lists of valuers may be drawn up;
(g) any other matter which has to be, or may be, prescribed for the purposes of this Act. 6 (3) The power to make rules conferred by this section shall include the power to give retrospective effect, from a date not earlier than the date of commencement of this Act, to the rules or any of them and, unless the contrary is permitted (whether expressly or by necessary implication), no retrospective effect shall be given to any rule so as to prejudicially affect the interests of assessees.
7 (4) The Central Government shall cause every rule made under this Act to be laid as soon as may be be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session 8 or in two or more successive sessions, and if, before the expiry expiry of the session 9 immediately following the session or the successive sessions aforesaid both Houses agree in making any modification in the rule or both Houses agree 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.1. Ins. by Act 16 of 1972, s. 56, (w.e.f. 1-4-1972).
2. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
3. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
4. Subs. by Act 4 of 1988, s. 161, for ―Gift-tax Officer‖ (w.e.f. 1-4-1988).
5. Ins. by Act 42 of 1970, s. 71 (w.e.f. 1-4-1971).
6. Subs. by Act 26 of 1974, s. 19, for sub-section (3) (w.e.f. 18-8-1974).
7. Subs. by Act 53 of 1962, s. 36, for ―sub-section (4) (w.e.f. 1-4-1963).
8. Subs. by Act 41 of 1975, s. 123, for ―or in two successive sessions‖ (w.e.f. 1-4-1976).
9. Subs. by s. 123, ibid., for ―in which it is so laid or the session immediately following‖ (w.e.f. 1-4-1976). | 2 | Power to make rules |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35404§ionno=46&orderno=79 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 46 | Power to make rules | (1) The Board may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, rules made under this section may provide for—
(a) the manner in which the value of any property may be determined;
(b) the form in which returns under this Act shall be made and the manner in which they shall be verified;
(c) the form in which appeals and applications under this Act may be made, and the manner in which they shall be verified;
1 (cc) the circumstances in which, the conditions subject to which and the manner in which, the 2 Deputy Commissioner (Appeals) 3 or the Commissioner (Appeals) may permit an appellant to produce evidence which he did not produce or which he was not allowed to produce before the 4 Assessing Officer;
(d) the form of any notice of demand under this Act;
(e) the refunds of gift-tax paid in respect of gifts which are revoked on the happening of any specified event which does not depend on the will of the donor or of any amount paid under section 18;
5 (ee) the procedure to be followed in calculating interest payable by assessees or interest payable by the Government to assessees under any provisions of this Act, including the rounding off of the period for which such interest is to be calculated in cases where such period includes a fraction of a month, and specifying the circumstances in which and the extent to which petty amounts of interest payable by assessees may be ignored;
(f) the areas for which lists of valuers may be drawn up;
(g) any other matter which has to be, or may be, prescribed for the purposes of this Act. 6 (3) The power to make rules conferred by this section shall include the power to give retrospective effect, from a date not earlier than the date of commencement of this Act, to the rules or any of them and, unless the contrary is permitted (whether expressly or by necessary implication), no retrospective effect shall be given to any rule so as to prejudicially affect the interests of assessees.
7 (4) The Central Government shall cause every rule made under this Act to be laid as soon as may be be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session 8 or in two or more successive sessions, and if, before the expiry expiry of the session 9 immediately following the session or the successive sessions aforesaid both Houses agree in making any modification in the rule or both Houses agree 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.1. Ins. by Act 16 of 1972, s. 56, (w.e.f. 1-4-1972).
2. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner (w.e.f. 1-4-1988).
3. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
4. Subs. by Act 4 of 1988, s. 161, for ―Gift-tax Officer‖ (w.e.f. 1-4-1988).
5. Ins. by Act 42 of 1970, s. 71 (w.e.f. 1-4-1971).
6. Subs. by Act 26 of 1974, s. 19, for sub-section (3) (w.e.f. 18-8-1974).
7. Subs. by Act 53 of 1962, s. 36, for ―sub-section (4) (w.e.f. 1-4-1963).
8. Subs. by Act 41 of 1975, s. 123, for ―or in two successive sessions‖ (w.e.f. 1-4-1976).
9. Subs. by s. 123, ibid., for ―in which it is so laid or the session immediately following‖ (w.e.f. 1-4-1976). | 3 | Power to make rules 1.Ins.by Act 16 of 1972, s.56, (w.e.f.1-4-1972).2.Subs.by Act 4 of 1988, s.161, for Appellate Assistant Commissioner (w.e.f.1-4-1988).3.Ins.by Act 29 of 1977, s.39 and the Fifth Schedule (w.e.f.10-7-1978).4.Subs.by Act 4 of 1988, s.161, for ―Gift-tax Officer‖ (w.e.f.1-4-1988).5.Ins.by Act 42 of 1970, s.71 (w.e.f.1-4-1971).6.Subs.by Act 26 of 1974, s.19, for sub-section (3) (w.e.f.18-8-1974).7.Subs.by Act 53 of 1962, s.36, for ―sub-section (4) (w.e.f.1-4-1963).8.Subs.by Act 41 of 1975, s.123, for ―or in two successive sessions‖ (w.e.f.1-4-1976).9.Subs.by s.123, ibid., for ―in which it is so laid or the session immediately following‖ (w.e.f.1-4-1976). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35405§ionno=46A&orderno=80 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 46A | Power to make exemption, etc | 1(1) If the Central Government considers it necessary or expedient so to do for avoiding any hardship or anomaly or removing any difficulty that may arise as a result of the application of this Act to the Union territories of Dadra and Nagar Haveli, Goa, Daman and Diu and Pondicherry, or in the case of the Union territory of Pondicherry, for implementing any provision of the Treaty of Cession concluded between France and India on the 28th day of May, 1956, the Central Government may, by general or special order, make an exemption, reduction in rate or other modification in respect of gift-tax in favour of any class of gifts or in regard to the whole or any part of the gifts made by any assessee or class of assessees :
Provided that the power conferred by this section shall not be exercisable after the 31st day of March, 1967, except for the purpose of rescinding an exemption, reduction or modification already made.1. Ins. by The Taxation Laws (Extension to Union Territories) Regulation, 1963 (3 of 1963), by s. 3 and the Schedule (w.e.f. 1-4-1963). | 0 | Power to make exemption, etc 1(1) If the Central Government considers it necessary or expedient so to do for avoiding any hardship or anomaly or removing any difficulty that may arise as a result of the application of this Act to the Union territories of Dadra and Nagar Haveli, Goa, Daman and Diu and Pondicherry, or in the case of the Union territory of Pondicherry, for implementing any provision of the Treaty of Cession concluded between France and India on the 28th day of May, 1956, the Central Government may, by general or special order, make an exemption, reduction in rate or other modification in respect of gift-tax in favour of any class of gifts or in regard to the whole or any part of the gifts made by any assessee or class of assessees :
Provided that the power conferred by this section shall not be exercisable after the 31st day of March, 1967, except for the purpose of rescinding an exemption, reduction or modification already made.1.Ins.by The Taxation Laws (Extension to Union Territories) Regulation, 1963 (3 of 1963), by s.3 and the Schedule (w.e.f.1-4-1963). |
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00043_195818_1538115590939§ionId=35406§ionno=47&orderno=81 | "1958-05-15T00:00:00" | The Gift-tax Act, 1958 | An Act to provide for the levy of gift-tax | 195818 | Ministry of Finance | 47 | Power to remove difficulties | 1 (1) If any difficulty arises in giving effect to the provisions of of this Act as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), the Central Government may, by order, do anything not inconsistent with such provisions for the purpose of removing the difficulty :
Provided that no such order shall be made after the expiration of three years from the 1st day of April, 1988.
(2) Every order made under sub-section (1) shall be laid before each House of Parliament.1. Ins. by Act 4 of 1988, s. 185 (w.e.f. 1-4-1988) | 0 | Power to remove difficulties 1 (1) If any difficulty arises in giving effect to the provisions of of this Act as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), the Central Government may, by order, do anything not inconsistent with such provisions for the purpose of removing the difficulty :
Provided that no such order shall be made after the expiration of three years from the 1st day of April, 1988.(2) Every order made under sub-section (1) shall be laid before each House of Parliament.1.Ins.by Act 4 of 1988, s.185 (w.e.f.1-4-1988) |