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235. Possession of instrument, or material for the purpose of using the same for counterfeiting coin Whoever is in possession of any instrument or material, for the purpose of using the same for counterfeiting coin, or knowing or having reason to believe that the same is intended to be used for that purpose, shall … Continue reading “235. Possession of instrument, or material for the purpose of using the same for counterfeiting coin – Indian Penal Code, 1860”
168. Public servant unlawfully engaging in trade Whoever, being a public servant, and being legally bound as such public servant not to engage in trade, engages in trade, shall be punished with simple imprisonment for a term which may extend to one year, or with fine, or with both.
128. Public servant voluntarily allowing prisoner of State or war to escape Whoever, being a public servant and having the custody of any State prisoner or prisoner of war, voluntarily allows such prisoner to escape from any place in which such prisoner is confined, shall be punished with 51[imprisonment for life], or imprisonment of either description … Continue reading “128. Public servant voluntarily allowing prisoner of State or war to escape – Indian Penal Code, 1860”
111. Liability of abettor when one act abetted and different act done When an act is abetted and a different act is done, the abettor is liable for the act done, in the same manner and to the same extent as if he had directly abetted it: Proviso- Provided the act done was a probable … Continue reading “111. Liability of abettor when one act abetted and different act done – Indian Penal Code, 1860”
Section 36 – Period of retention of accounts of CGST ACT, 2017 36. Every registered person required to keep and maintain books of account or other records in accordance with the provisions of sub-section (1) of section 35 shall retain them until the expiry of seventy-two months from the due date of furnishing of annual … Continue reading “Section 36 – Period of retention of accounts of CGST ACT, 2017”
Section 34 – Credit and debit notes of CGST ACT, 2017 34. (1) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, … Continue reading “Section 34 – Credit and debit notes of CGST ACT, 2017”
Section 28 – Amendment of registration of CGST ACT, 2017 28. (1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the time of registration or subsequent thereto, in such form and manner and within such … Continue reading “Section 28 – Amendment of registration of CGST ACT, 2017”
Section 26 – Deemed registration of CGST ACT, 2017 26. (1) The grant of registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a grant of registration or the Unique Identity Number under this Act subject … Continue reading “Section 26 – Deemed registration of CGST ACT, 2017”
Section 25 – Procedure for registration of CGST ACT, 2017 25. (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration in every such State or Union territory in which he is so liable within thirty days from the date on which he becomes liable to … Continue reading “Section 25 – Procedure for registration of CGST ACT, 2017”
Section 9 Levy and collection of CGST ACT, 2017 (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under … Continue reading “Section 9 Levy and collection of CGST ACT, 2017”