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TypeBare Act JurisdictionCentral Government

Finance Act, 1999 Section 138

AMENDMENT OF ACT 32 OF 1994 -In the Finance Act, 1994,- I

~1 min read
https://sooperkanoon.com/act/249931

Bare act section · Research

About this section

Finance Act, 1999 Section 138 is part of Finance Act, 1999 - AMENDMENT OF ACT 32 OF 1994 -In the Finance Act, 1994,- I. Read the section text below and explore Indian court judgments that cite it.

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Section Text

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

Explanation 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.

Frequently asked questions

What does Finance Act, 1999 Section 138 provide?

Section Section 138 of the Finance Act, 1999 (AMENDMENT OF ACT 32 OF 1994 -In the Finance Act, 1994,- I) is reproduced on this page as part of the Finance Act, 1999. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 1999 Section 138?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1999 Section 138. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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