{"act":{"id":"finance-act-2017","short_title":"The Finance Act, 2017","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2017-2018.","act_number":null,"act_year":2017,"enact_date":"2017-04-17","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":198,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2017/"},"unit":"section","section":{"number":"167","heading":"Amendment of Act 13 of 2003","text":"Amendment of Act 13 of 2003 167. In the Control of National Highways (Land and Traffic) Act, 2002,— (a) | in section 2, for clause (1), the following clause shall be substituted, namely:— '(1) \"Tribunal\" means the Airport Appellate Tribunal referred to in sub section (1) of section 5;'; (b) | in Chapter II, for the heading, the following heading shall be substituted, namely:— \"HIGHWAYS ADMINISTRATION AND TRIBUNALS, ETC.\"; (c) | in section 5,— (i) | for sub-section (1), the following sub-section shall be substituted, namely:— \"(1) The Airport Appellate Tribunal established under section 284 of the Airports Authority of India Act, 1994 (55 of 1994) shall, on and from the commencement of Part XIV of Chapter VI of the Finance Act, 2017, be the Tribunal for the purposes of this Act and the said Tribunal shall exercise the jurisdiction, powers and authority conferred on it by or under this Act.\"; (ii) | in sub-section (2), for the words, brackets and figure \"shall also specify, in the notification referred to in sub-section (1)\", the words \"shall specify, by notification in the Official Gazette\", shall be substituted; (d) | sections 6,7,8,9,10,11,12 and 13 shall be omitted; (e) | for section 44, the following section shall be substituted, namely:— \"44. Officers of Highways Administration to be public servant.— The officer or officers constituting the Highways Administration and any other officer authorised by such Administration under this Act, shall be deemed, when acting or purporting to act in pursuance of any of the provisions of this Act, to be public servants within the meaning of section 21 of the Indian Penal Code.\" (45 of 1860); (f) | in section 45, for the words \"the Presiding Officer of the Tribunal or any other officer of the Central Government or an officer or employee of the Tribunal\", the words \"any other officer of the Central Government\" shall be substituted; (g) | in section 50, in sub-section (2), clauses (b), (c), (d) and (e) shall be omitted.","html":"<p><b>Amendment of Act 13 of 2003</b></p><p><b>167. </b>In the Control of National Highways (Land and Traffic) Act, 2002,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in section 2, for clause (<i>1</i>), the following clause shall be <i>substituted</i>, namely:—</td></tr><tr><td></td><td></td><td>'(1) \"Tribunal\" means the Airport Appellate Tribunal referred to in sub section (1) of section 5;';</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in Chapter II, for the heading, the following heading shall be <i>substituted</i>, namely:—</td></tr></table></div><p>\"HIGHWAYS ADMINISTRATION AND TRIBUNALS, ETC.\";</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>c</i>)</td><td></td><td>in section 5,—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>for sub-section (1), the following sub-section shall be <i>substituted</i>, namely:—</td></tr><tr><td></td><td></td><td>\"(1) The Airport Appellate Tribunal established under section 284 of the Airports Authority of India Act, 1994 (55 of 1994) shall, on and from the commencement of Part XIV of Chapter VI of the Finance Act, 2017, be the Tribunal for the purposes of this Act and the said Tribunal shall exercise the jurisdiction, powers and authority conferred on it by or under this Act.\";</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in sub-section (2), for the words, brackets and figure \"shall also specify, in the notification referred to in sub-section (1)\", the words \"shall specify, by notification in the Official Gazette\", shall be <i>substituted</i>;</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>d</i>)</td><td></td><td>sections 6,7,8,9,10,11,12 and 13 shall be <i>omitted</i>;</td></tr><tr><td>(<i>e</i>)</td><td></td><td>for section 44, the following section shall be <i>substituted</i>, namely:—</td></tr><tr><td></td><td></td><td>\"44. <i>Officers of Highways Administration to be public servant</i>.— The officer or officers constituting the Highways Administration and any other officer authorised by such Administration under this Act, shall be deemed, when acting or purporting to act in pursuance of any of the provisions of this Act, to be public servants within the meaning of section 21 of the Indian Penal Code.\" (45 of 1860);</td></tr><tr><td>(<i>f</i>)</td><td></td><td>in section 45, for the words \"the Presiding Officer of the Tribunal or any other officer of the Central Government or an officer or employee of the Tribunal\", the words \"any other officer of the Central Government\" shall be <i>substituted</i>;</td></tr><tr><td>(<i>g</i>)</td><td></td><td>in section 50, in sub-section (2), clauses (<i>b</i>), (<i>c</i>), (<i>d</i>) and (<i>e</i>) shall be <i>omitted</i>.</td></tr></table></div>","words":331,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2017/section/167/","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."}