# The Finance Act, 2016, Section 215: Scheme not to apply in certain cases

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/215/

## Text

Scheme not to apply in certain cases 215 . The provisions of this Scheme shall not apply, if— (a) | the impugned order is in respect of search and seizure proceeding; or (b) | prosecution for any offence punishable under the Act has been instituted before the 1st day of June, 2016; or (c) | the impugned order is in respect of narcotic drugs or other prohibited goods; or (d) | impugned order is in respect of any offence punishable under the Indian Penal Code (45 of 1860), the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) or the Prevention of Corruption Act, 1988 (49 of 1988); or (e) | any detention order has been passed under the Conservation of Foreign Exchange and Prevention of Smuggling Act, 1974 (52 of 1974).

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