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Statutory Provisions

Home Acts & Rules Bill Bills FINANCE BILL, 2013 Chapters List Chapter IV - Part II INDIRECT TAXES - Excise This

Clause 84 - Amendment of section 21 - FINANCE BILL, 2013

FINANCE BILL, 2013
Chapter IV - Part II
INDIRECT TAXES - Excise
  • Contents

Amendment of section 21

     84. In section 21 of the Central Excise Act, in sub-section (2), in the proviso,—

          (i) in clause (a), for the words “shall either admit him”, the words "shall, where the offence is non-cognizable, either admit himshall be substituted;

          (ii) in clause (b), after the words “against the accused person”, the words "in respect of offence which is non-cognizableshall be inserted.

 

 



 

Notes on Clauses:

Clause 84 of the Bill seeks to amend clause (a) and clause (b) of the proviso to sub-section (2) of section 21 of the Central Excise Act so as to make the provisions regarding release of arrested person on bail or on personal bond applicable only to an offence which is non-cognizable.

 
 
 
 

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