Application of Scheme to indirect tax enactments.
121. This Scheme shall be applicable to the following enactments, namely:-
(a) the Central Excise Act, 1944 (1 of 1944.) or the Central Excise Tariff Act, 1985 (5 of 1986.) or Chapter V of the Finance Act, 1994 (32 of 1994.) and the rules made thereunder;
(b) the following Acts, namely:-
(i) the Agricultural Produce Cess Act,1940;( 27 of 1940.)
(ii) the Coffee Act, 1942; (7 of 1942.)
(iii) the Mica Mines Labour Welfare Fund Act, 1946;( 22 of 1946.)
(iv) the Rubber Act, 1947; (24 of 1947.)
(v) the Salt Cess Act, 1953; (49 of 1953.)
(vi) the Medicinal and Toilet Preparations (Excise Duties) Act, 1955; (16 of 1955.)
(vii) the Additional Duties of Excise (Goods of Special Importance) Act, 1957; (58 of 1957.)
(viii) the Mineral Products (Additional Duties of Excise and Customs) Act, 1958; (57 of 1958.)
(ix) the Sugar (Special Excise Duty) Act, 1959; (58 of 1959.)
(x) the Textiles Committee Act, 1963; (41 of 1963.)
(xi) the Produce Cess Act, 1966; (15 of 1966.)
(xii) the Limestone and Dolomite Mines Labour Welfare Fund Act, 1972; (62 of 1972.)
(xiii) the Coal Mines (Conservation and Development) Act, 1974; (28 of 1974.)
(xiv) the Oil Industry (Development) Act, 1974; (47 of 1974.)
(xv) the Tobacco Cess Act, 1975; (26 of 1975.)
(xvi) the Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976; (55 of 1976.)
(xvii) the Bidi Workers Welfare Cess Act, 1976; (56 of 1976)
(xviii) the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; (40 of 1978)
(xix) the Sugar Cess Act, 1982; (3 of 1982.)
(xx) the Jute Manufacturers Cess Act, 1983; (28 of 1983.)
(xxi) the Agricultural and Processed Food Products Export Cess Act, 1985; (2 of 1986.)
(xxii) the Spices Cess Act, 1986; (11 of 1986.)
(xxiii) the Finance Act, 2004; (22 of 2004.)
(xxiv) the Finance Act, 2007; (17 of 2007.)
(xxv) the Finance Act, 2015; (20 of 2015.)
(xxvi) the Finance Act, 2016; (28 of 2016.)
(c) any other Act, as the Central Government may, by notification in the Official Gazette, specify.
Notes on Clauses:
Clauses 119 to 134 of Chapter V of the Bill seeks to provide for Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019.
The Scheme is a one time measure for liquidation of past disputes of Central Excise and Service Tax as well as to ensure disclosure of unpaid taxes by a person eligible to make a declaration. The Scheme shall be enforced by the Central Government from a date to be notified. It provides that eligible persons shall declare the tax dues and pay the same in accordance with the provisions of the Scheme. It further provides for certain immunities including penalty, interest or any other proceedings under the Central Excise Act, 1944 or Chapter V of the Finance Act, 1944 to those persons who pay the declared tax dues.
