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The Taxation Laws (Amendment) Act, 2017 [No. 18 of 2017].

Country/Territory
India
Document type
Legislation
Date
2017
Source
FAO, FAOLEX
Long title
An Act further to amend the Customs Act, 1962, the Customs Tariff Act, 1975, the Central Excise Act, 1944, the Central Sales Tax Act, 1956, the Finance Act, 2001 and the Finance Act, 2005 and to repeal certain enactments.
Subject
General
Keyword
Tax/levy
Geographical area
Asia, Asia and the Pacific, Indian Ocean, South Asian Seas, Southern Asia
Abstract

This Act amends various laws and also repeals many laws, specifically mentioned in the Third Schedule. The laws mentioned in the Third Schedule are either repealed in toto or to the extent mentioned therein. The effect of repealing these laws is abolition of certain cesses imposed by such laws. These repealed laws include: i. Water (Prevention and Control of Pollution) Cess Act 1977 which levied cess on water consumed by certain industries and local authorities; ii. Sugar Cess Act 1982 and iii. section 3(2) of the Sugar Development Fund Act 1982, both levying cess on sugar; iv. certain sections of the Rubber Act, 1947 which provided for levying of cess on rubber; v. Section 9 of Industries (Development and Regulation) Act 1951 which provided for cess on certain industries; vi. certain sections of the Tea Act 1953 relating to cess on tea; vii. certain sections of the Coal Mines (Conservation and Development) Act, 1974 relating to cess on coal; viii. Chapter VII of the Finance Act 2010 relating to clean energy cess; ix. Chapter VI of the Finance Act 2015 providing for Swachh Bharat cess; and x. Chapter VI and VII of the Finance Act 2016 relating to infrastructure cess and Krishi Kalyan cess.

Full text
English
Website
prsindia.org

References - Legislation

Amends

Rubber Act, 1947 (Act No. 24 of 1947).

Legislation | India | 1947 (1954)

Keyword: Non-timber products, Agricultural commodities, Plant production, Plant protection, Institution, International trade, Authorization/permit

Source: FAO, FAOLEX

Tea Act, 1953 (Act No. 29 of 1953).

Legislation | India | 1953 (1986)

Keyword: Agricultural commodities, Coffee/cocoa/tea, Agricultural extension, Internal trade, International trade, Plant production, Authorization/permit, Institution, Agricultural development

Source: FAO, FAOLEX

Coal Mines (Conservation and Development) Act 1974 (Act No. 28 of 1974).

Legislation | India | 1974 (1986)

Keyword: Mining, Coal, Inspection, Management/conservation

Source: FAO, FAOLEX

Sugar Development Fund Act, 1982 (Act No. 4 of 1982).

Legislation | India | 1982

Keyword: Institution, Sugar, Agricultural development, Special fund

Source: FAO, FAOLEX

The Industries (Development and Regulation) Act, 1951 [Act No. 65 of 1951].

Legislation | India | 1951

Keyword: Authorization/permit, Business/industry/corporations, Governance, Inspection, Institution, Registration, Timber, Equity

Source: FAO, FAOLEX

Repeals

Water (Prevention and Control of Pollution) Cess Act, 1977.

Legislation | India | 1977 (2000)

Keyword: Freshwater pollution, Water supply, Water charges, Pollution control

Source: FAO, FAOLEX

Sugar Cess Act, 1982 (Act No. 3 of 1982).

Legislation | India | 1982

Keyword: Sugar, Special fund, Subsidy/incentive

Source: FAO, FAOLEX