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TypeBare Act JurisdictionCentral Government

Finance Act, 2012, (Central) Section 139

Amendment of Notification Issued Under Section 5a of Central Excise Act

~1 min read
https://sooperkanoon.com/act/63789

Bare act section · Research

About this section

Finance Act, 2012, (Central) Section 139 is part of Finance Act, 2012, (Central) - Amendment of Notification Issued Under Section 5a of Central Excise Act. Read the section text below and explore Indian court judgments that cite it.

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Section Text

(1) The notifications of the Government of India in the Ministry of Finance (Department of Revenue) numbers G.S.R. 62 (E), dated the 6th February, 2010 and G.S.R. 163(E), dated the 17th March, 2012 (hereinafter referred to as the said notifications), issued under sub-section (1) of section 5A of the Central Excise Act, 1944(1 of 1944), shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the Fifth Schedule, on and from the corresponding date specified in column (3) of that Schedule, against the said notifications specified in column (1) of that Schedule.

(2) For the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to amend the said notifications with retrospective effect as if the Central Government had the power to amend the said notifications under sub-section (1) of section 5A of the Central Excise Act, 1944(1 of 1944), retrospectively, at all material times.

Explanation. For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable had the said notification not been amended retrospectively.

Frequently asked questions

What does Finance Act, 2012, (Central) Section 139 provide?

Section Section 139 of the Finance Act, 2012, (Central) (Amendment of Notification Issued Under Section 5a of Central Excise Act) 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 139?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2012, (Central) Section 139. 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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