{"act":{"id":"finance-act-2013","short_title":"The Finance Act, 2013","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2013-2014.","act_number":null,"act_year":2013,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":142,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2013/"},"unit":"section","section":{"number":"94","heading":"Amendment of section 21","text":"Amendment of section 21. 94. 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 him\" shall be substituted; (ii) | in clause (b), after the words \"against the accused person\", the words \"in respect of offence which is non-cognizable\" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b> Amendment of section 21.</b></p><p><b> 94.</b> In section 21 of the Central Excise Act, in sub-section (2), in the proviso,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in clause (<i>a</i>), for the words \"shall either admit him\", the words \"shall, where the offence is non-cognizable, either admit him\" shall be substituted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in clause (<i>b</i>), after the words \"against the accused person\", the words \"in respect of offence which is non-cognizable\" shall be inserted.</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":75,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/94/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}