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TypeBare Act JurisdictionCentral Government

Finance Act, 2008 Section 138

Certificates of debt

~1 min read
https://sooperkanoon.com/act/455946

Bare act section · Research

About this section

Finance Act, 2008 Section 138 is part of Finance Act, 2008 - Certificates of debt. 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.

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Section Text

1) In CRCA 2005, after section 25 insert- "25A Certificates of debt (1) A certificate of an officer of Revenue and Customs that, to the best of that officer's knowledge and belief, a relevant sum has not been paid is sufficient evidence that the sum mentioned in the certificate is unpaid.

(2) In subsection (1) "relevant sum" means a sum payable to the Commissioners under or by virtue of an enactment or under a contract settlement (within the meaning of section 25).

(3) Any document purporting to be such a certificate shall be treated as if it were such a certificate until the contrary is proved.

(4) Subsection (1) has effect subject to any provision treating the certificate as conclusive evidence."

(2) Schedule 44 contains provisions consequential on this section.

Frequently asked questions

What does Finance Act, 2008 Section 138 provide?

Section Section 138 of the Finance Act, 2008 (Certificates of debt) is reproduced on this page as part of the Finance Act, 2008. 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, 2008 Section 138?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2008 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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