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THE FINANCE ACT, 1994 - SERVICE TAX
CHAPTER V : Service Tax

65. Definition.-

In this Chapter, unless the context otherwise requires,

(111) "telegraph authority" has the meaning assigned to it in clause (6) of section 3 of the Indian Telegraph Act, 1885 (13 of 1885) and includes a person who has been granted a license under the first proviso to sub-section (1) of Section 4 of that Act;

The Other Statute Referred:

Clause (6) of section 3 of the Indian Telegraph Act, 1885 (13 of 1885)

3. Definitions. In this Act, unless there is something repugnant in the subject or context, -

(6) "telegraph authority" means the Director General of [Posts and Telegraphs], and includes any officer empowered by him to perform all or any of the functions of the telegraph authority under this Act;

Sub-section (1) of Section 4 of Indian Telegraph Act, 1885 (13 of 1885):

4. Exclusive privilege in respect of telegraphs, and power to grant licenses.

(1) Within India, the Central Government shall have exclusive privilege of establishing, maintaining and working telegraphs:

Provided that the Central Government may grant a license, on such conditions and in consideration of such payments as it thinks fit, to any person to establish, maintain or work a telegraph within any part of India:

Provided further that the Central Government may, by rules made under this Act and published in the Official Gazette, permit, subject to such restrictions and conditions as it thinks fit, the establishment, maintenance and working-

    (a) of wireless telegraphs on ships within Indian territorial waters and on aircraft within or above India, or Indian territorial waters], and
    (b) of telegraphs other than wireless telegraphs within any part of India.
    (2) The Central Government may, by notification in the Official Gazette, delegate to the telegraph authority all or any of it its powers under the first proviso to sub-section (1).

The exercise by the telegraph authority of any power so delegated shall be subject to such restrictions and conditions as the Central Government may, by the notification, think fit to impose.