Application of Scheme to indirect tax enactments.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ntral 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... servation 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X