Skip to content

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act, 1998 Section 77

Penalty for failure to furnish prescribed return.- If a person fails to furnish in due time the return which he is

~1 min read
https://sooperkanoon.com/act/454477

Bare act section · Research

About this section

Finance (No. 2) Act, 1998 Section 77 is part of Finance (No. 2) Act, 1998 - Penalty for failure to furnish prescribed return.- If a person fails to furnish in due time the return which he is. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

8) in section 82, for the words "if the Central Excise Officer has reason to believe", the words "If the Commissioner of Central Excise has reason to believe" shall be substituted; (9) in section 83, after the figures and letter "11B", the figures and letters "11BB, 12A" shall be inserted; (10) sections 87 to 92 shall be omitted; (11) for section 93, the following section shall be substituted, namely:- "93. Power to grant exemption from service tax.- (1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally or subject to such conditions as may be specified in the notification, taxable service of any specified description from the whole or any part of the service tax leviable thereon. (2) If the Central Government is satisfied that it is necessary

1 of 1998) is hereby repealed and shall be deemed never to have been enacted

Frequently asked questions

What does Finance (No. 2) Act, 1998 Section 77 provide?

Section Section 77 of the Finance (No. 2) Act, 1998 (Penalty for failure to furnish prescribed return.- If a person fails to furnish in due time the return which he is) is reproduced on this page as part of the Finance (No. 2) Act, 1998. 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 (No. 2) Act, 1998 Section 77?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act, 1998 Section 77. 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.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial