Amendment of section 20.
138. In section 20 of the Central Excise Act,—
(a) the words and figures “under section 19” shall be omitted;
(b) after the words “such Magistrate”, the words “in accordance with the provisions of this Act” shall be inserted.
Notes on Clauses:
Clause 138 of the Bill seeks to amend section 20 of the Central Excise Act so as to omit the words and figures “under section 19”.
It further seeks to insert the words “in accordance with the provisions of this Act” after the words “such Magistrate”.
This amendment will take effect from the date on which this Bill receives the assent of the President.