Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
petitioners have questioned the provisions inserted by way
of carving out section 18A of the Scheduled Castes and Scheduled
Tribes (Prevention of Atrocities ... Section 18 as
well as section 18A , are reproduced hereunder:
“18. Section 438 of the Code not to apply to persons committing an
offence under
extend to imprisonment for life, and shall also be liable to fine. [18A. Punishment for organising of terrorist camps.— Whoever organises or causes
Industries (Development and Regulation) Act, 1951 , (65
of 1951) Ss. 18A(1)(b), 18AA(1)(a)-Taking over of an
industrial undertaking-Opportunity of being ... Government
pending investigation under section 15 .
Chapter III-A consisting of Sections 18A
Section 18A in The Scheduled Castes and the Scheduled Tribes (Prevention of Atrocities) Act, 1989
18A. No enquiry or approval required.—
(1) For the purposes
name of the manufacturer, etc.—
Whoever contravenes the provisions of section 18A or section 24 shall be punishable with imprisonment for a term which
Section 18A in The Drugs And Cosmetics Act, 1940
18A. Disclosure of the name of the manufacturer, etc.—
Every person, not being the manufacturer
Bombay High Court with reference to sub-section (5)
of Section 18A of the 1922 Act. Thereafter almost every High
Court has pronounced upon ... accordance with the provisions of the Act. In
1944, however, Section 18A was introduced providing for the
payment of tax in advance, i.e., even
which came into force from 3.6.1997. The trade was
banned.
Sections 18A, 24(c), 24(d) and 29(1), which are relevant for our
purpose ... validity of the Rules inter alia holding:
(i) in view of Section 18A of the Act, as control of liquor in trade is
within
Income-tax Officer, C-II Ward, Bombay, served a notice under section 18A(1) of the Indian Income-tax Act, 1922, calling upon Bhagwandas Kevaldas ... assessee filed an estimate of his income under section 18A(2) and of the tax payable by him, and on January 10, 1948, he filed