Section 5 in The Gold Bonds (Immunities and Exemptions) Act, 1993
Title: Gold Bonds not to be taken into account in certain cases
Without prejudice to the generality of the provisions of section 4,--
(a) the provisions of the Income-tax Act, 1961 (43 of 1961) shall not apply to—
(i) any interest accruing to the subscriber from the Gold Bonds;
(ii) any long-term capital gains arising to the subscriber;
(b) the provisions of the Gift-tax Act, 1958 (18 of 1958) shall not apply where the gift of the Gold Bonds is made by a subscriber, being an individual, to his spouse, child or parent.
Title: Repeal and savings
(1) The Gold Bonds (Immunities and Exemptions) Ordinance, 1993 (Ord. 22 of 1993) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance, shall be deemed to have been done or taken under the corresponding provisions of this Act.
Title: Short title and commencement
(1) This Act may be called the Beedi and Cigar Workers (Conditions of Employment) Amendment Act, 1993.
(2) It shall come into force in a State on such date as the State Government may, by notification in the Official Gazette, appoint; and different dates may be appointed by the State Government for different areas and for different provisions of this Act.
Title: Amendment of section 2.
In section 2 of the Beedi and Cigar Workers (Conditions of Employment) Act, 1966 (32 of 1966) (hereinafter referred to as the principal Act),--
(a) in clause (f),--
(i) in the opening paragraph, after the word "establishment", the words "or go down" shall be inserted;
(ii) in sub-clause (ii) after the words "or contractor", the words "or both" shall be inserted;
(b) after clause (h), the following clause shall be inserted, namely:--
'(hh) "godown" means any warehouse or other place, by whatever name called, used for the storage of—
(i)any article or substance required for any manufacturing process; or
(ii) beedi or cigar or both;'
(c) in clause (i), the words "and includes a go down attached thereto" shall be added at the end.
Title: Insertion of new section
(1) After section 7 of the principal Act, the following section shall be inserted, namely:--
"7A. Inspector not to disclose the source of any complaint, etc.-- (1) No Inspector shall disclose the source of any complaint made to him regarding the contravention of any of the provisions of this Act.
(2) No Inspector shall, while making an inspection under this Act in pursuance of a complaint received by him, disclose to the employer or contractor concerned or any of this representatives that the inspection is being made in pursuance of a complain:
Provided that nothing in this section shall apply to any case in which the person the person who has made the complaint has consented to disclose his name.'.