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TypeBare Act JurisdictionCentral Government Enacted1972

Finance Act 1972 Schedule IV

Fourth Schedule

~1 min read

https://sooperkanoon.com/act/36365

Bare act section · Research

About this section

Finance Act 1972 Schedule IV is part of Finance Act 1972 - Fourth Schedule. Read the section text below and explore Indian court judgments that cite it.

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Section Text

The Fourth Schedule

(See Section 66)

In the First Schedule to the Additional Duties of Excise Act, -

(i) in Item No. 4, -

(a) under "I. Unmanufactured tobacco -", for the entries in the third column against sub-items (1), (2), (3), (4), (5), (6) and (8), the entries "Sixty paise.", "Five rupees and fifty paise.", "One rupee.", "Fifty paise.", "Fifty paise.", "Seventy-five paise." and "Ten paise." shall, respectively, be substituted;

(b) under "II. Manufactured tobacco -", for the entry in the third column against sub-item (2), the entry "One hundred per cent. ad valorem," shall be substituted;

(ii) in Item No. 22, for the entry in the third column against sub-item (1), the entry "Seven and a half per cent. ad valorem plus two rupees per square metre." shall be substituted.

Frequently asked questions

What does Finance Act 1972 Schedule IV provide?

Section Schedule IV of the Finance Act 1972 (Fourth Schedule) is reproduced on this page as part of the Finance Act 1972. 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 1972 Schedule IV?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1972 Schedule IV. 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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