Superintendent of Taxes definition

Superintendent of Taxes means a person appointed by that designation by the State Government under sub -section (1) of Section 25 of the Act to assist the Commissioner of Taxes.
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Superintendent of Taxes means the officer appointed as such under sub- section (1) of Section 3 of the Nagaland sales tax act, 1967 to assist the commissioner of taxes
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Superintendent of Taxes means any person appointed to be a Superintendent of Taxes under this Act;
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Examples of Superintendent of Taxes in a sentence

  • The District Tax Offices are headed by a Superintendent of Taxes.

  • Further, as per High Court verdict dated 26.03.2002 circulated vide Commissioner of Taxes, Government of Assam Notification No CTS-37/2000/98 dated 21.12.2002, Assam Government Sales Tax (AGST) is to be deducted @ 4.4% on the taxable turnover as certified by the Superintendent of Taxes.

  • The Act further provides that the notice in respect of the escaped tax can be issued within three years of the end of the year for which assessment or reassessment is proposed to be made.Test check of the records of the Superintendent of Taxes Circle 1, Shillong in February 2009 revealed that 96 dealers had neither furnished returns for professional tax nor paid tax under the Act during the period 2004-05 to 2008-09.

  • This result indicates that local jurisdictions have made relatively strong efforts to include “discourage development in floodplain areas” and “consistency with other regulation, laws and plans related to flood management.” In contrast, the average score for “incentive-based tool/taxing tool” was only 0.42 points which yields only 6.92% of the possible maximum score of 6 points.

  • It was judicially held19 by the Supreme Court that the Superintendent of Taxes is bound to make assessment to the best of his judgment if the dealer fails to submit the return and produce the books of accounts.Test check of the records of the ST, Circle I, Shillong revealed (April 2008) that registration certificates were granted to a dealer under both MF (ST) and CST Act with effect from 16 June 2003.

  • As per entry 3 of the Act, diesel oil is taxable at the rate of 12.5 per cent with effect from 21 September 2004.Scrutiny of the records of the Superintendent of Taxes (ST), Jaintia Hills District, Jowai revealed (June 2008) that two dealers disclosed turnover of Rs. 1.50 crore for the period from October 2004 to March 2007 and paid tax of Rs. 12.01 lakh at the pre-revised rate of eight per cent instead of Rs. 18.77 lakh at 12.5 per cent.

  • Further section 10 of the Act provides that in the event of default by any proprietor of the entertainment in making payment of any dues, such dues shall be recovered by the State government as arrears of land revenue.Test check of the records of a Cinema Hall registered under the Superintendent of Taxes, Circle IV, Shillong in March 2009 revealed that the amusement tax of Rs. 1.16 crore was payable by the proprietor upto 2005-06 against which only Rs. 19.95 lakh was paid.

  • The provision of the State Actapplies mutatis mutandis in the case of assessment/reassessment under the Central Sales Tax Act.Test check of the records of the Superintendent of Taxes, Purchase Tax Circle, Shillong in March 2008 revealed that the two dealers disclosed turnover of Rs. 2.39 crore in their returns for the period between April 2004 and March 2005 in course of the inter-state trade and furnished declarations in form ’C’ for Rs.2.18 crore.

  • A post of Superintendent of Taxes was also created and an officer from the Assam Taxation Service brought on deputation to start the functioning of the department along with skeletal staff With the establishment of the department, the question of adoption of the existing taxation laws of Assam, as applied to the erstwhile Naga Hills District to the newly formed State by the Nagaland Adoption of Laws Order, 1965, were examined.

  • A post of Superintendent of Taxes was also created and an officer from the Assam Taxation Service brought on deputation to start the functioning of the department along with skeleton staff.


More Definitions of Superintendent of Taxes

Superintendent of Taxes means in respect of a dealer, a Superintendent of Taxes referred to in rule 3, and includes a Senior Superintendent of Taxes appointed to such designations by the State Government under sub-section (3) of section 3 of the Act and within whose jurisdiction the dealer’s place of business is situated, or if the dealer has more than one such place, the Superintendent of Taxes or the Senior Superintendent of Taxes as the case may be within whose jurisdiction the chief branch or head office in Nagaland of such business is situated, or if the dealer has no place of business within the state of Nagaland, the Superintendent or the Senior Superintendent of taxes as the case may be notified by the Commissioner.
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Superintendent of Taxes means (in respect of dealer a Superintendent of Taxes referred to in Rule 8 or) any person appointed as such by the State Government under section 18 and within whose jurisdiction the dealer’s place of business is situated or if the dealer has more than one such place, the Superintendent within whose jurisdiction the general branch or Head office in Tripura of such business is situated, or if the dealer has no place of business within the State of Tripura, the Superintendent who has been so notified by the Commissioner under Rule. 8.
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Related to Superintendent of Taxes

  • Superintendent means the chief administrative officer of the District or his/her designee.

  • Public utilities means those utilities defined in sections 4905.02, 4905.03, 4907.02, and 4907.03 of the Revised Code; in the case of a foreign corporation, it means those utilities defined as public utilities by the laws of its domicile; and in the case of any other foreign issuer, it means those utilities defined as public utilities by the laws of the situs of its principal place of business. The term always includes railroads whether or not they are so defined as public utilities.

  • Seller’s Taxes shall have the meaning set forth in Section 5.4(a) hereof.

  • County Superintendent means the Executive County Superintendent of Schools designated by the Department of Education for this school district.

  • Insurance Expenses means any Insurance Proceeds (i) applied to the repair of the related Leased Vehicle, (ii) released to the related Lessee in accordance with applicable law or the Customary Servicing Practices or (iii) representing other related expenses incurred by the Servicer that are not otherwise included in Liquidation Expenses or Disposition Expenses and recoverable by the Servicer under any applicable Servicer Basic Documents.

  • Payment in lieu of taxes means those estimated tax revenues from real property in a redevelopment project area derived from real property that has been acquired by a municipality which according to the redevelopment project or plan is to be used for a private use which taxing districts would have received had a municipality not acquired the real property and adopted tax increment allocation financing and which would result from levies made after the time of the adoption of tax increment allocation financing to the time the current equalized value of real property in the redevelopment project area exceeds the total initial equalized value of real property in said area.

  • State superintendent means the state superintendent of public instruction.

  • Superintendent of public instruction means that state government official designated as a

  • Insurance Costs means the sums described in paragraph 1.1 of Part 5 of the Schedule;

  • Tenant’s Taxes means (a) all taxes, assessments, license fees and other governmental charges or impositions levied or assessed against or with respect to Tenant's personal property or Trade Fixtures in the Premises, whether any such imposition is levied directly against Tenant or levied against Landlord or the Property, (b) all rental, excise, sales or transaction privilege taxes arising out of this Lease (excluding, however, state and federal personal or corporate income taxes measured by the income of Landlord from all sources) imposed by any taxing authority upon Landlord or upon Landlord's receipt of any rent payable by Tenant pursuant to the terms of this Lease ("Rental Tax"), and (c) any increase in Taxes attributable to inclusion of a value placed on Tenant's personal property, Trade Fixtures or Alterations. Tenant shall pay any Rental Tax to Landlord in addition to and at the same time as Base Rent is payable under this Lease, and shall pay all other Tenant's Taxes before delinquency (and, at Landlord's request, shall furnish Landlord satisfactory evidence thereof). If Landlord pays Tenant's Taxes or any portion thereof, Tenant shall reimburse Landlord upon demand for the amount of such payment, together with interest at the Interest Rate from the date of Landlord's payment to the date of Tenant's reimbursement.

  • Impositions means, collectively, all taxes (including, without limitation, all taxes imposed under the laws of any State, as such laws may be amended from time to time, and all ad valorem, sales and use, or similar taxes as the same relate to or are imposed upon Landlord, Tenant or the business conducted upon the Leased Property), assessments (including, without limitation, all assessments for public improvements or benefit, whether or not commenced or completed prior to the date hereof), ground rents (including any minimum rent under any ground lease, and any additional rent or charges thereunder), water, sewer or other rents and charges, excises, tax levies, fees (including, without limitation, license, permit, inspection, authorization and similar fees), and all other governmental charges, in each case whether general or special, ordinary or extraordinary, foreseen or unforeseen, of every character in respect of the Leased Property or the business conducted thereon by Tenant (including all interest and penalties thereon due to any failure in payment by Tenant), which at any time prior to, during or in respect of the Term hereof may be assessed or imposed on or in respect of or be a lien upon (a) Landlord’s interest in the Leased Property, (b) the Leased Property or any part thereof or any rent therefrom or any estate, right, title or interest therein, or (c) any occupancy, operation, use or possession of, or sales from, or activity conducted on, or in connection with the Leased Property or the leasing or use of the Leased Property or any part thereof by Tenant; provided, however, that nothing contained herein shall be construed to require Tenant to pay and the term “Impositions” shall not include (i) any tax based on net income imposed on Landlord, (ii) any net revenue tax of Landlord, (iii) any transfer fee (but excluding any mortgage or similar tax payable in connection with a Facility Mortgage) or other tax imposed with respect to the sale, exchange or other disposition by Landlord of the Leased Property or the proceeds thereof, (iv) any single business, gross receipts tax, transaction privilege, rent or similar taxes as the same relate to or are imposed upon Landlord, (v) any interest or penalties imposed on Landlord as a result of the failure of Landlord to file any return or report timely and in the form prescribed by law or to pay any tax or imposition, except to the extent such failure is a result of a breach by Tenant of its obligations pursuant to Section 3.1.3, (vi) any impositions imposed on Landlord that are a result of Landlord not being considered a “United States person” as defined in Section 7701(a)(30) of the Code, (vii) any impositions that are enacted or adopted by their express terms as a substitute for any tax that would not have been payable by Tenant pursuant to the terms of this Agreement or (viii) any impositions imposed as a result of a breach of covenant or representation by Landlord in any agreement governing Landlord’s conduct or operation or as a result of the negligence or willful misconduct of Landlord.

  • Operation and Maintenance Expenses or ‘O&M expenses' means the expenditure incurred on operation and maintenance of the project, or part thereof, and includes the expenditure on manpower, repairs, spares, consumables, insurance and overheads;

  • Tax and Insurance Escrow Fund shall have the meaning set forth in Section 7.2 hereof.

  • Insurance Advisor means Aon Risk Services and any replacement thereof appointed by the Required Secured Parties and, if no Event of Default shall then be occurring, after consultation with the Borrower.

  • Controller of Examinations means the Controller of Examinations of the University;

  • Operation and Maintenance Costs means the costs of:

  • Real Estate Taxes means the ad valorem real estate taxes levied against the Property (and the improvements and fixtures located thereon), betterment assessments, special benefit taxes and special assessments levied or imposed against the Property, taxes levied or assessed on gross rentals payable by Tenant to the extent charged, assessed or imposed upon tenants in general which are based upon the rents payable under this Lease, any impact fees levied or assessed, whether or not billed by the taxing authority as a special benefit tax or a special assessment, all taxes levied or assessed on the Property that are in addition to or in lieu of taxes that are currently so assessed, and penalties and interest related to Real Estate Taxes if the applicable Real Estate Tax bills have been forwarded to Tenant in a timely manner; provided, however, that Real Estate Taxes shall not include any Excluded Taxes. “Excluded Taxes” shall mean, without limitation, Landlord’s income taxes, gift taxes, excess profit taxes, excise taxes, franchise taxes, estate, succession, inheritance and realty transfer taxes resulting from the transfer of any direct or indirect interest in the Property by Landlord unless such taxes replace Real Estate Taxes in the future (except as expressly set forth in the last sentence of this Section 4(a)), and any interest or penalty charges resulting solely from Landlord’s failure to promptly deliver the Real Estate Tax bills to Tenant if the applicable taxing authority has forwarded the tax xxxx to Landlord rather than Tenant. All special benefit taxes and special assessments shall be amortized over the longest time permitted under ordinance and Tenant’s liability for installments of such special benefit taxes and special assessments not yet due shall be paid in full prior to the expiration or termination of this Lease; provided, that the useful life of any such improvements do not extend beyond the expiration of the Term. Tenant shall also pay, directly to the applicable Governmental Authority (as hereinafter defined), any storm water charges, fees and taxes and use and occupancy tax in connection with the Property or any improvements thereon (or in the event Landlord is required by law to collect such tax, Tenant shall pay such use and occupancy tax to Landlord as Rent within thirty (30) days of written demand and Landlord shall remit any amounts so paid to Landlord to the appropriate Governmental Authority in a timely fashion) and deliver evidence of such payment to Tenant within ten (10) days of making such payment or within ten (10) days of receipt of Tenant’s request for such evidence of payment.

  • Public utility means any business entity that owns or operates any plant, equipment, property, franchise, or license for the production, transmission, sale, delivery, or furnishing of elec- tricity, water, or steam the rates of charges for goods or services of which have been established or approved by a federal, state, or local government or governmental agency.

  • Employee Taxes means all taxes, assessments, charges and other amounts whatsoever payable in respect of, and measured by the wages of, the Vendor’s employees (or subcontractors), as required by the Federal Social Security Act and all amendments thereto and/or any other applicable federal, state or local law.

  • Imminent danger to the health and safety of the public means the existence of any condition or practice, or any violation of a permit or other requirement of this article, in a surface coal mining and reclamation operation which could reasonably be expected to cause substantial physical harm to persons outside the permit area before such condition, practice, or violation can be abated. A reasonable expectation of death or serious injury before abatement exists if a rational person, subjected to the same conditions, or practices giving rise to the peril, would not expose himself to the danger during the time necessary for abatement.

  • Assessments means Claims of Her Majesty the Queen in Right of Canada or of any province or territory or municipality or any other Taxing Authority in any Canadian or foreign jurisdiction, including amounts which may arise or have arisen under any notice of assessment, notice of objection, notice of reassessment, notice of appeal, audit, investigation, demand or similar request from any Taxing Authority;

  • District superintendent means the superintendent of a district or the chief administrator of a public school academy.

  • Superintending Engineer means the In-charge Superintending Engineer of the Institute, who as overall In-charge and head of the Institute Works Department shall direct the contract.

  • Excise Taxes see Section 5.1.

  • Electric public utility means a public utility, as that term is

  • Civil Service Commission means the commission required under Section 5 of Article XI of the Michigan Constitution of 1963.