{"act":{"id":"finance-act-2014","short_title":"The Finance Act, 2014","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2014-2015.","act_number":"25","act_year":2014,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":129,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2014/"},"unit":"section","section":{"number":"102","heading":"Amendment of section 35B","text":"Amendment of section 35B 102. In the Central Excise Act, in section 35B,— (a) | in sub-section (1), in the second proviso, for the words \"fifty thousand rupees\", the words \"two lakh rupees\" shall be substituted; (b) | in sub-section (1B), in clause (i), for the words \"by notification in the Official Gazette\", the words \"by order\" shall be substituted.; (c) | in sub-section (7), in clause (a), the words \"for grant of stay or\", shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 35B</b></p><p><b>102. </b>In the Central Excise Act, in section 35B,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in sub-section (1), in the second proviso, for the words \"fifty thousand rupees\", the words \"two lakh rupees\" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in sub-section (1B), in clause (<i>i</i>), for the words \"by notification in the Official Gazette\", the words \"by order\" shall be substituted.;</td></tr><tr><td>(<i>c</i>)</td><td></td><td>in sub-section (7), in clause (<i>a</i>), the words \"for grant of stay or\", shall be omitted.</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":84,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/section/102/","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."}