Section31
The Delhi Excise Act, 2009

Section 31

In force Act 10 of 2010 As on 18 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 10 of 2010 Cited by 1 provision

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 31 of the Delhi Excise Act, 2009. Power to reduce or waive interest in certain cases Notwithstanding anything contained in this Act, the Excise Commissioner may, on the application made in this behalf by a person, with the approval of the Government and after recording his reason for so doing, reduce or waive the amount of any inter

Power to reduce or waive interest in certain cases Notwithstanding anything contained in this Act, the Excise Commissioner may, on the application made in this behalf by a person, with the approval of the Government and after recording his reason for so doing, reduce or waive the amount of any interest payable by him under this Act if he is satisfied that- (a) to do otherwise would cause genuine hardship to the person having regard to the circumstances of the case; and (b) the person has co-operated in any proceeding for the recovery of any amount due from him. THE DELHI EXCISE ACT. 2009 13 SECTION 35 Accounts and returns Every licensee shall maintain such accounts and submit to the authorized officers such returns in such forms containing such particulars relating to stock, apparatus, duty, fee payable and paid to the Government and such other information at such intervals as may be prescribed. CHAPTER V OFFENCES AND PENALTIES

Section 31, The Delhi Excise Act, 2009 (Act 10 of 2010).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 35

Referred to by 1

  1. s. 29

Questions about Section 31

How do I find court cases under Section 31 of the Delhi Excise Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Delhi Excise Act 2009 31, section 31 Delhi Excise Act 2009, section 31 of the Delhi Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 31 of the Delhi Excise Act, and has it changed?

Its own text turns on section 35, so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Delhi Excise Act enacted?

Delhi Excise Act was enacted in 2010 as Act 10 of 2010. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/b75e51a4-2e7b-4f67-9283-17b9ef359a4d.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/b73b7d61-d311-4d02-aefa-521ade41a5da/content). This page is not a substitute for legal advice.