Excise
Amendment of section 5A
139. In the Central Excise Act, 1944 (1 of 1944)(hereinafter referred to as the Central Excise Act), in section 5A,––
(i) for sub-section (5), the following sub-section shall be substituted, namely:––
“(5) Every notification issued under sub-section (1) or sub-section (2A) shall, unless otherwise provided, come into force on the date of its issue by the Central Government for publication in the Official Gazette.”;
(ii) sub-section (6) shall be omitted.
Notes on Clauses:
Clause 139 of the Bill seeks to amend section 5A of the Central Excise Act so as to substitute sub-section (5) to provide that every notification issued under sub-section (1) or sub-section (2A) shall, unless otherwise provided, come into force on the date of its issue by the Central Government for publication in the Official Gazette.
It is further proposed to omit sub-section (6) thereof.