Amendment of Act 32 of 1994
Section 138 of the Finance Act, 1999 deals with amendment of Act 32 of 1994. Amendment of Act 32 of 1994. 138. In the Finance Act, 1994,— (a ) in section 71, in sub-section (1), after the words and figures "under section ", the words "after obtaining a written permission from the Commissioner of Central Excise," shall be inserted;
Amendment of Act 32 of 1994.
138. In the Finance Act, 1994,—
(a ) in section 71, in sub-section (1), after the words and figures "under section 70", the words "after obtaining a written permission from the Commissioner of Central Excise," shall be inserted;
(b ) in section 73, the following E xplanation shall be inserted at the end, namely :—
" Explanation—Where the service of the notice is stayed by an order of a court, the period of such stay shall be excluded in computing the aforesaid period of five years or six months, as the case may be.";
(c ) in section 77, for the words "pay, by way of penalty, a sum which shall not be less than one hundred rupees but which may extend to two hundred rupees for every week or part thereof during which such failure continues", the words "be liable to a penalty which may extend to an amount not exceeding two thousand rupees" shall be substituted.
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Section 138, The Finance Act, 1999.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 138
What does Section 138 of the Finance Act deal with?
Section 138 of the Finance Act is headed "Amendment of Act 32 of 1994". Amendment of Act 32 of 1994. 138. In the Finance Act, 1994,— (a ) in section 71, in sub-section (1), after the words and figures "under section ", the words "after obtaining a written permission from the Commissioner of Central Excise," shall be inserted;
How do I find court cases under Section 138 of the Finance 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: Finance Act 1999 138, section 138 Finance Act 1999, section 138 of the Finance 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 138 of the Finance Act, and has it changed?
Its own text turns on section 70 (Amendment of section 194B), section 71 (Amendment of section 194BB), section 73 (Amendment of section 194K), section 77 (Amendment of section 197A), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 1999. 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
- 50. Substitution of new section for section 80-IA5311 words
- First Schedule. First Schedule5092 words
- 2. Income-tax1942 words
- 6. Amendment of section 101681 words
- 3. Amendment of section 21112 words
- 38. Substitution of new section for section 72A903 words
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