G.S.R. 455(E)

1st June appointed under section 18

What this is

G.S.R. 455(E) was published on 28 May 2010. Its subject is 1st June appointed under section 18.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.18	no counterpart recorded
s.18A	no counterpart recorded

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

NOTIFICATION
CENTRAL SALES TAX ACT
Section 18A of the Central Sales Tax Act, 1956 – Appeals to highest appellate authority of State – Appointed day notified for purposes of section 18A(2)
NOTIFICATION NO. G.S.R. 455(E)[F.NO.3/2010-CST/F. NO. 28/9/2006-(ST)], DATED 28-5-2010
In exercise of the powers conferred by Explanation to sub-section (2) of section 18A of the Central Sales Tax Act, 1956 (74 of 1956), the Central Government hereby appoints the 1st June, 2010 as the appointed day for the purposes of the said sub-section (2) of section 18 of the said Act.
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On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Circular No. 658 — Section 5 l Chargeable Expenditure 2 September 1993
Circular No. 637 — Section 5 l Chargeable Expenditure 2 September 1992
Circular No. 576 — Section 80 l Loss - Submission of Return for 31 August 1990
Circular No. 480 — Estate Duty Act, 1953 6 February 1987
Circular No. 442 — 1512. Appointment of estate duty valuers for different categories of assets and scale of charges for their remuneration 10 December 1985
Circular No. 424 — Estate Duty Act, 1953 10 July 1985

← Notification No. 41 · Notification No. 40 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.