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Statutory Provisions

Home Acts & Rules Bill Bills FINANCE BILL, 2012 Chapters List Chapter IV - Part 2 Indirect Taxes - Excise This

Clause 131 - Amendment of section 9A. - FINANCE BILL, 2012

FINANCE BILL, 2012
Chapter IV - Part 2
Indirect Taxes - Excise
  • Contents

Amendment of section 9A.

     131. In section 9A of the Central Excise Act, for sub-section (1), the following sub-section shall be substituted, namely:––

          "(1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, (2 of 1974) all offences under this Act (except an offence punishable for a term of imprisonment of three years or more under section 9) shall be non-cognizable.".

 



 

Notes on Clauses:

Clause 131 of the Bill seeks to amend section 9A of the Central Excise Act so as to substitute sub-section (1) thereof to provide that notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences under that Act except an offence punishable for a term of imprisonment of three years or more under section 9 shall be non-cognizable.

This amendment will take effect from the date on which this Bill receives the assent of the President.

 
 
 
 

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