{"act":{"id":"finance-act-2019-no-2","short_title":"The Finance Act, 2019 (No. 2)","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2019-2020.","act_number":null,"act_year":2019,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":217,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-2/"},"unit":"section","section":{"number":"122","heading":"Application of Scheme to indirect tax enactments","text":"Application of Scheme to indirect tax enactments 122. 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.","html":"

Application of Scheme to indirect tax enactments

122. 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.
","words":385,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/122/","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."}