Section62
The Delhi Excise Act, 2009

Section 62

In force Act 10 of 2010 As on 17 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

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 62 of the Delhi Excise Act, 2009. Relevancy of statements under certain circumstances (1) A statement made and signed by a person before any gazetted excise officer, during the course of an inquiry or proceeding under this Act, shall be relevant for the purpose of proving, in any prosecution for an offence under this Act, the truth

Relevancy of statements under certain circumstances (1) A statement made and signed by a person before any gazetted excise officer, during the course of an inquiry or proceeding under this Act, shall be relevant for the purpose of proving, in any prosecution for an offence under this Act, the truth of the fact which it contains,- (a) when the person who made the statement is dead or cannot be found or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the court considers unreasonable; or (b) when the person who made the statement is examined as a witness in the case before the court and the court is of opinion that having regard to the circumstances of the case, the statement should be admitted in evidence in the interest of justice.

(2) The provisions of sub-section (1) shall so far as may be, apply in relation to any proceeding under this Act, other than proceeding before a court, as they apply in relation to a proceeding before a court. CHAPTER VI DETENTION, INVESTIGATION AND TRIAL OF OFFENCES

Section 62, The Delhi Excise Act, 2009 (Act 10 of 2010).

Questions about Section 62

How do I find court cases under Section 62 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 62, section 62 Delhi Excise Act 2009, section 62 of the Delhi Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

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.