INDIA CODE
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Commissioner

Defined in 47 provisions, side by side
The words as enacted

"Commissioner" means the Municipal Commissioner appointed under section 44

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 3 June 1850.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 7 June 1888.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under section 44

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 25 June 1888.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under section 44

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 12 July 1899.

The words as enacted

"Commissioner" means the Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 23 February 1915.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 16 September 1919.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under section 44

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 22 September 1948.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 21 July 1950.

The words as enacted

"Commissioner" means the Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 5 October 1950.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under section 44

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 10 August 1956.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under section 44

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 17 July 1958.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under section 44

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 20 May 1959.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under section 44

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 18 August 1961.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 2 March 1964.

The words as enacted

"Commissioner" means the Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 15 December 1966.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 6 February 1966.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under section 44

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 13 November 1972.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 9 May 1973.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 2 July 1973.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under section 44

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 17 March 1974.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under section 44

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 18 March 1974.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under section 44

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 12 January 1975.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 27 January 1977.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 29 July 1977.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under section 44

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 13 July 1988.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under section 44

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 13 August 1994.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 8 May 1995.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under section 44

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 9 December 1994.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under section 44

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 13 June 1994.

The words as enacted

"Commissioner" means the Municipal Commissioner appointed under section 44

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 19 November 2006.

The words as enacted

"Commissioner" means the Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 14 February 1910.

The words as enacted

"Commissioner" means the Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 2 October 1915.

The words as enacted

"Commissioner" means the Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 1 August 1916.

The words as enacted

"Commissioner" means the Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 12 July 1964.

The words as enacted

"Commissioner" means the Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 6 September 1968.

The words as enacted

"Commissioner" means the Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 11 August 2009.

The words as enacted

"Commissioner" means the Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 28 October 2017.

The words as enacted

"Commissioner" means the Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 25 May 1910.

The words as enacted

"Commissioner" means the Commissioner appointed under section 3

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 12 July 1913.

The words as enacted

"Commissioner" means the Commissioner appointed under this Act

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 20 March 1949.

The words as enacted

"Commissioner" means the Commissioner appointed under section 3

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 27 April 1962.

The words as enacted

"Commissioner" means the Commissioner appointed under section 3

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 5 October 1962.

The words as enacted

"Commissioner" means the Commissioner appointed under section 3

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 7 March 1987.

The words as enacted

"Commissioner" means the Commissioner appointed under section 3

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 2 January 2006.

The words as enacted

"Commissioner" means the Commissioner appointed under section 3

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 6 June 2019.

The words as enacted

"Commissioner" means the Chief Commissioner of Railway Safety or a Commissioner of Railway Safety appointed under section 5

Scope words as printed: “In this Act, unless the context otherwise requires,—”. This text from 1 July 1966.

The words as enacted

(14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;

Scope words as printed: “In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context”. This text from 11 March 1897.

Used in the definitions of 62 other terms
proper officerSection 2, Karnataka GST Act, 2017S2N8WPCollectorSection 2, Bombay Rent-free Estates Act, 1852S11DKRproper officerSection 2, Customs Tariff Act, 1975S1PM5KCollectorSection 2, Land Improvement Loans Act, 1883S13YM0Central GovernmentSection 3, General Clauses Act, 1897S100SNCollectorSection 2, Kerala Land Reforms Act, 1964S2GCQXproper officerSection 2, Jute Packaging Materials (Compulsory Use in Packing Commodities) Act, 1987S1V3TSCollectorSection 2, King of Oudh's Estate Act, 1888S14J21proper officerSection 2, Coir Industry Act, 1953S1C67VCollectorSection 2, Enemy Property Act, 1968S1KBRJCollectorSection 2, Petroleum and Minerals Pipelines (Acquisition of Right of User in Land) Act, 1962S1H3JKCollectorSection 2, Requisitioning and Acquisition of Immovable Property Act, 1952S1C061CollectorSection 2, Oudh Taluqdars’ Relief Act, 1870S12Q04CollectorSection 2, Partition Act, 1893S156YECollectorSection 2, Chota Nagpur Encumbered Estates Act, 1876S1391SCollectorSection 2, Ancient Monuments Preservation Act, 1904S15VARproper officerSection 2, Central Sales Tax Act, 1956S1DRCJCollectorSection 2, Births, Deaths and Marriages Registration Act, 1886S14591CollectorSection 2, Broach and Kaira Incumbered Estates Act, 1877S13DCKproper officerSection 2, Cardamom Act, 1965S1JBFHproper officerSection 2, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017S287EXCollectorSection 2, Deo Estate Act, 1886S146B9CollectorSection 2, King of Oudh's Estate Validation Act, 1917S16PBKproper officerSection 2, Rubber Act, 1947S190K3CollectorSection 2, Shore Nuisances (Bombay and Kolaba) Act, 1853S11FT2proper officerSection 2, Tea Act, 1953S1C2RGproper officerSection 2, Coffee Act, 1942S18J18proper officerSection 2, Union Duties of Excise (Distribution) Act, 1979S1R0D6proper officerSection 2, Central Excise Act, 1944S18MV1CollectorSection 2, Bengal Land holders' Attendance Act, 1848S114RFCollectorSection 2, Land Acquisition (Amendment and Validation) Act, 1967S1K55Gproper officerSection 2, National Jute Board Act, 2009S24NZQproper officerSection 2, Tobacco Duty (Town of Bombay) Act, 1857S11WJMactSection 2, Central Provinces Financial Commissioner’s Act Rules, 1908S15ZNKproper officerSection 2, Goods and Services (Compensation to States) Act, 2020S29SE2CollectorSection 2, Indian Easements Act, 1882S13SR4proper officerSection 2, Goods and Services Tax (Compensation to States) Act, 2017S284XJproper officerSection 2, Sugar Development Fund Act, 1982S1S5RNProvincial ActSection 3, General Clauses Act, 1897S100SNCollectorSection 2, Inheritance Act, 1839S10T4DCollectorSection 2, Rehabilitation Finance Administration Act, 1948S19HATCollectorSection 2, Bengal Ghatwali Lands Act, 1859S11Y1ZCollectorSection 2, Public Premises (Eviction of Unauthorised Occupants) Act, 1971S1MK3KCollectorSection 2, Oudh Estates Act, 1869S12HC4CollectorSection 2, Bengal Embankment Act, 1855S11PF6CollectorSection 2, Easements (Extending Act V of 1882), 1891S14Z4Wproper officerSection 2, Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017S27XKJCollectorSection 2, Waste-Lands (Claims) Act, 1863S12983proper officerSection 2, Spices Board Act, 1986S1V08MCollectorSection 2, Ancient Monuments and Archaeological Sites and Remains Act, 1958S1F23VCollectorSection 2, Karnataka Land Reforms Act, 1962S2FYCFCollectorSection 2, British India Corporation Limited (Acquisition of Shares) Act, 1981S1RVS8CollectorSection 2, Boundary-marks, Bombay Act, 1846S113FRproper officerSection 2, Union Territory Goods and Services Tax Act, 2017S289Y5CollectorSection 2, Murshidabad Estate Administration Act, 1933S17N9Kproper officerSection 2, Tamil Nadu VAT Act, 2006S2MDQWChief Controlling Revenue Authority or Chief Revenue AuthoritySection 3, General Clauses Act, 1897S100SNCollectorSection 2, Acquisition of Certain Area at Ayodhya Act, 1993S1XYPFCollectorSection 2, King of Oudh's Estate Act, 1887S1470Vproper officerSection 2, Kerala General Sales Tax Act, 1963S2G6PJCollectorSection 2, Partition of Revenue-paying Estates Act, 1863S12578CollectorSection 2, Sarais Act, 1867S12DK0
Appears in 64 instruments
103Qualification and appointment of members of the Authority for Advance Ruling1 occurrence108Appeal to the Appellate Authority1 occurrence109Application to the Appellate Authority3 occurrences109AAppointment of Appellate Authority8 occurrences109AAppointment of Appellate Authority8 occurrences116Disqualification for misconduct of an authorised representative1 occurrence117Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day3 occurrences118Declaration to be made under clause (c) of sub-section (11) of section1421 occurrence119Declaration of stock held by a principal and job-worker1 occurrence12Grant of registration to persons required to deduct tax at source or to collect tax at source1 occurrence12Grant of registration to persons required to deduct tax at source or to collect tax at source1 occurrence12Grant of registration to persons required to deduct tax at source or to collect tax at source1 occurrence12Grant of registration to persons required to deduct tax at source or to collect tax at source1 occurrence120Details of goods sent on approval basis1 occurrence120ARevision of declaration in FORM GST TRAN-11 occurrence120ARevision of declaration in FORM GST TRAN-11 occurrence123Constitution of the Standing Committee and Screening Committees2 occurrences128Examination of application by the Standing Committee and Screening Committee1 occurrence128Examination of application by the Standing Committee and Screening Committee1 occurrence13Grant of registration to non-resident taxable person1 occurrence138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **1 occurrence138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **1 occurrence138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **1 occurrence138Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - **2 occurrences138ADocuments and devices to be carried by a person-in-charge of a conveyance3 occurrences138ADocuments and devices to be carried by a person-in-charge of a conveyance3 occurrences138ADocuments and devices to be carried by a person-in-charge of a conveyance3 occurrences138BVerification of documents and conveyances4 occurrences138CInspection and verification of goods1 occurrence138ERestriction on furnishing of information in PART A of FORM GST EWB-016 occurrences138ERestriction on furnishing of information in PART A of FORM GST EWB-016 occurrences138ERestriction on furnishing of information in PART A of FORM GST EWB-016 occurrences138ERestriction on furnishing of information in PART A of FORM GST EWB-016 occurrences138ERestriction on furnishing of information in PART A of FORM GST EWB-016 occurrences138ERestriction on furnishing of information in PART A of FORM GST EWB-016 occurrences138FInformation to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof5 occurrences139Inspection, search and seizure1 occurrence14Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient or to a person supplying online money gaming from a place outside India to a person in India1 occurrence14Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient or to a person supplying online money gaming from a place outside India to a person in India1 occurrence14AOption for taxpayers having monthly output tax liability below threshold limit1 occurrence15Extension in period of operation by casual taxable person and non-resident taxable person1 occurrence155Recovery through land revenue authority1 occurrence158Payment of tax and other amounts in instalments2 occurrences159Provisional attachment of property6 occurrences159Provisional attachment of property6 occurrences159Provisional attachment of property6 occurrences160Recovery from company in liquidation1 occurrence162Procedure for compounding of offences5 occurrences162Procedure for compounding of offences6 occurrences17Assignment of Unique Identity Number to certain special entities1 occurrence17Assignment of Unique Identity Number to certain special entities1 occurrence19Amendment of registration1 occurrence19Amendment of registration3 occurrences20Application for cancellation of registration1 occurrence20Application for cancellation of registration1 occurrence23Revocation of cancellation of registration4 occurrences24Migration of persons registered under the existing law3 occurrences24Migration of persons registered under the existing law3 occurrences24Migration of persons registered under the existing law3 occurrences3Intimation for composition levy6 occurrences3Intimation for composition levy7 occurrences40Manner of claiming credit in special circumstances4 occurrences40Manner of claiming credit in special circumstances4 occurrences41ATransfer of credit on obtaining separate registration for multiple places of business within a State or Union territory1 occurrence45Conditions and restrictions in respect of inputs and capital goods sent to the job worker4 occurrences48Manner of issuing invoice1 occurrence48Manner of issuing invoice1 occurrence58Records to be maintained by owner or operator of go down or warehouse and transporters2 occurrences58Records to be maintained by owner or operator of go down or warehouse and transporters2 occurrences59Form and manner of furnishing details of outward supplies2 occurrences6Validity of composition levy1 occurrence61Form and manner of furnishing of return4 occurrences62Form and manner of submission of statement and return1 occurrence62Form and manner of submission of statement and return1 occurrence63Form and manner of submission of return by non-resident taxable person1 occurrence65Form and manner of submission of return by an Input Service Distributor1 occurrence66Form and manner of submission of return by a person required to deduct tax at source1 occurrence66Form and manner of submission of return by a person required to deduct tax at source1 occurrence67Form and manner of submission of statement of supplies through an e-commerce operator1 occurrence78Matching of details furnished by the e-Commerce operator with the details furnished by the supplier1 occurrence78Matching of details furnished by the e-Commerce operator with the details furnished by the supplier1 occurrence8Application for registration2 occurrences8Application for registration2 occurrences8Application for registration3 occurrences8Application for registration4 occurrences80Annual return3 occurrences80Annual return2 occurrences80Annual return2 occurrences81Final return1 occurrence82Details of inward supplies of persons having Unique Identity Number1 occurrence83Provisions relating to a goods and services tax practitioner3 occurrences83Provisions relating to a goods and services tax practitioner3 occurrences83AExamination of Goods and Services Tax Practitioners8 occurrences83BSurrender of enrolment of goods and services tax practitioner2 occurrences86AConditions of use of amount available in electronic credit ledger3 occurrences86BRestrictions on use of amount available in electronic credit ledger1 occurrence86BRestrictions on use of amount available in electronic credit ledger1 occurrence87Electronic Cash Ledger1 occurrence89Application for refund of tax, interest, penalty, fees or any other amount1 occurrence89Application for refund of tax, interest, penalty, fees or any other amount1 occurrence89Application for refund of tax, interest, penalty, fees or any other amount1 occurrence89Application for refund of tax, interest, penalty, fees or any other amount1 occurrence89Application for refund of tax, interest, penalty, fees or any other amount1 occurrence89Application for refund of tax, interest, penalty, fees or any other amount2 occurrences89Application for refund of tax, interest, penalty, fees or any other amount2 occurrences9Verification of the application and approval1 occurrence9Verification of the application and approval3 occurrences9Verification of the application and approval4 occurrences9Verification of the application and approval4 occurrences9Verification of the application and approval4 occurrences92Order sanctioning refund2 occurrences95Refund of tax to certain persons1 occurrence95Refund of tax to certain persons1 occurrence95Refund of tax to certain persons1 occurrence96Refund of integrated tax paid on goods or services exported out of India2 occurrences96AExport of goods or services under bond or Letter of Undertaking3 occurrences98Provisional Assessment1 occurrence