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TypeBare Act JurisdictionCentral Government

Finance Act, 2011, (Central) Section 66

Insertion of New Section 11e

~1 min read
https://sooperkanoon.com/act/64217

Bare act section · Research

About this section

Finance Act, 2011, (Central) Section 66 is part of Finance Act, 2011, (Central) - Insertion of New Section 11e. Read the section text below and explore Indian court judgments that cite it.

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Section Text

After section 11DDA of the Central Excise Act, the following section shall be inserted, namely:--

11E. Liability under Act to be first charge.--Notwithstanding anything to the contrary contained in any Central Act or State Act, any amount of duty, penalty, interest, or any other sum payable by an assessee or any other person under this Act or the rules made thereunder shall, save as otherwise provided in section 529A of the Companies Act, 1956(1 of 1956), the Recovery of Debts Due to Banks and the Financial Institutions Act, 1993(51 of 1993) and the Securitisation and Reconstruction of Financial Assets and the Enforcement of Security Interest Act, 2002(54 of 2002), be the first charge on the property of the assessee or the person, as the case may be. .

Frequently asked questions

What does Finance Act, 2011, (Central) Section 66 provide?

Section Section 66 of the Finance Act, 2011, (Central) (Insertion of New Section 11e) is reproduced on this page as part of the Finance Act, 2011, (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, 2011, (Central) Section 66?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2011, (Central) Section 66. 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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