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TypeBare Act JurisdictionCentral Government

Finance Act, 2012, (Central) Section 132

Amendment of Section 11a

~1 min read
https://sooperkanoon.com/act/63782

Bare act section · Research

About this section

Finance Act, 2012, (Central) Section 132 is part of Finance Act, 2012, (Central) - Amendment of Section 11a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 11A of the Central Excise Act,--

(a) in sub-section (5), for the words "has not been levied or paid or", the words "has not been levied or paid or has been" shall be substituted;

(b) for sub-section (8), the following sub-section shall be substituted, namely:--

"(8) Where the service of notice is stayed by an order of a court or tribunal, the period of such stay shall be excluded in computing the period of one year referred to in clause (a) of sub-section (1) or five years referred to in sub-section (4) or sub-section (5), as the case may be.".

Frequently asked questions

What does Finance Act, 2012, (Central) Section 132 provide?

Section Section 132 of the Finance Act, 2012, (Central) (Amendment of Section 11a) is reproduced on this page as part of the Finance Act, 2012, (Central). 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, 2012, (Central) Section 132?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2012, (Central) Section 132. 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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