Bare Act Search Results
Home Bare Acts Phrase: direct State: central Year: 1944 Page 1 of about 33 results (0.006 seconds)Sign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free TrialCentral Excise Act, 1944 Section 37C
Title: Service of Decisions, Orders, Summons, Etc.
State: Central
Year: 1944
.....or sending it by registered post with acknowledgement due, to the person for whom it is intended or his authorised agent, if any; (b) if the decision, order, summons or notice cannot be served in the manner provided in clause (a), by affixing a copy thereof to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person for whom such decision, order, summons or notice, as the case may be, is intended; (c) if the decision, order, summons or notice cannot be served in the manner provided in clauses (a) and (b), by affixing a copy thereof on the notice board of the officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision or order passed or any summons or notice issued under this Act or the rules made thereunder, shall be deemed to have been served on the date on which the decision, order, summons or notice is tendered or delivered by post or a copy thereof is affixed in the manner provided in sub-section (1).]
View Complete Act List Judgments citing this sectionPublic Debt Act, 1944 Section 14
Title: Recording of Evidence
State: Central
Year: 1944
(1) For the purpose of making any order which it is empowered to make under this Act, the Bank may request a District Magistrate1[* * *] to record or to have recorded the whole or any part of such evidence as any person whose evidence the Bank requires may produce. A District Magistrate so requested may himself record, or may direct any Magistrate of the first class subordinate to him or any Magistrate of the second class subordinate to him and empowered in this behalf by general or special order of the2[State Government] to record the evidence, and shall forward a copy thereof to the Bank. (2) For the purpose of making a vesting order under this Act the Bank may direct one of its officers to record the evidence of any person whose evidence the Bank requires or may receive evidence upon affidavit. (3) A Magistrate or an officer of the Bank acting in pursuance of this section may administer an oath to any witness examined by him. ________________________ 1. Thewords "or in a Part B State the Political Agent" were omitted by the Public Debt (Amendment) Act, 1956 (57 of 1956), section 9 (15-10-1958). 2. Substituted for words "Provincial Government" by A.L.O., 1950.
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 36B
Title: Admissibility of Micro Films, Facsimile Copies of Documents and Computer Print Outs as Documents and as Evidence
State: Central
Year: 1944
.....in any proceedings there-under, without further proof or production of the original, as evidence of any contents of the original or of any fact stated therein of which direct evidence would be admissible. (2) The conditions referred to in sub-section (1) in respect of a computer print out shall be the following, namely:-- (a) the computer print out containing the statement was produced by the computer during the period over which the computer was used regularly to store or process information for the purposes of any activities regularly carried on over that period by the person having lawful control over the use of the computer; (b) during the said period, there was regularly supplied to the computer in the ordinary course of the said activities, information of the kind contained in the statement or of the kind from which the information so contained is derived; (c) throughout the material part of the said period, the computer was operating properly or, if not, then any respect in which it was not operating properly or was out of operation during that part of that period was not such as to affect the production of the document or the accuracy of the contents;.....
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 4
Title: Valuation of Excisable Goods for Purposes of Charging of Duty of Excise
State: Central
Year: 1944
.....shall have the meaning assigned to it in clause ( 41) of section 2 of the Companies Act, 1956 (1 of 1956); ( c) "place of removal" means- ( i) a factory or any other place or premises of production or manufacture of the excisable goods; ( ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without3[payment of duty;] from where such goods are removed; 2[ (iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory, ] 2[ (cc) "time of removal", in respect of the excisable goods removed from the place of removal referred to in sub-clause (iii) of clause (c), shall be deemed to be the time at which such goods are cleared from the factory;] ( d) "transaction value" means the prices actually paid or payable for the goods, when sold, and includes in addition to the amount charged as price, any amount that the buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with the sale, whether payable at the time of the sale or at any other time, including, but not limited to, any amount.....
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 35Q
Title: Appearance by Authorised Representative
State: Central
Year: 1944
.....(5) shall be subject to the following conditions, namely:-- ( a) no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard; ( b) any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the Board to have the order or direction cancelled; and ( c) no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal. ________________________ 1. Substituted by Act 22 of 1995, section 70, for "Collector of Central Excise" (w.e.f. 26-5-1995).
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Chapter 7
Title: Supplemental Provisions
State: Central
Year: 1944
.....or containers thereof; (vi) provide for the employment of officers of the Government to supervise the carrying out of any rules made under this Act; (vii) require a manufacturer or the licensee of a warehouse to provide accommodation within the precincts of his factory or warehouse for officers employed to supervise the carrying out of regulations made under this Act and prescribe the scale of such accommodation; (viii) provide for the appointment, licensing, management and supervision of bonded warehouses and the procedure to be followed in entering goods into and clearing goods from such warehouses; (ix) provide for the distinguishing of goods which have been 9 [manufactured after registration], of materials which have been imported under licence, and of goods on which duty has been paid, or which are exempt from duty under this Act; (x) impose on persons engaged in the production or manufacture, storage or sale (whether on their own account or as brokers or commission agents) of salt, and, so far as such imposition is essential for the proper levy and collection of the duties imposed by this Act, of any other excisable goods, the duty of furnishing information,.....
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Chapter 2
Title: Levy and Collection of Duty
State: Central
Year: 1944
.....the rank of Assistant Commissioner of Central Excise and such annual capacity shall be deemed to be the annual production of such goods by such factory; or (b) (i) specify the factor relevant to the production of such goods and the quantity that is deemed to be produced by use of a unit of such factor; and (ii) provide for the determination of the annual capacity of production of the factory in which such goods are produced on the basis of such factor by an officer not below the rank of Assistant Commissioner of Central Excise and such annual capacity of production shall be deemed to be the annual production of such goods by such factory: Provided that where a factory producing notified goods is in operation during a part of the year only, the annual production thereof shall be calculated on proportionate basis of the annual capacity of production: Provided further that in a case where the factor relevant to the production is altered or modified at any time during the year, the annual production shall be re-determined on a proportionate basis having regard to such alteration or modification. (3) The duty of excise on notified goods shall be levied, at such rate, on.....
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 35H
Title: Statement of Case to Supreme Court in Certain Cases
State: Central
Year: 1944
.....for reference has been made and such memorandum shall be disposed of by the High Court as if it were an application presented within the time specified in sub-section(1). 2[(3A) The High court may admit an application or permit the filling of a memorandum of cross-objection after the expiry of the relevant period referred to in sub-section (1) or sub-section (3), if it is satisfied that there was sufficient cause for no filing the same within that period.] (4) If, on an application made under sub-section (1), the High Court directs the Appellate Tribunal to refer the question of law raised in the application, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such directions draw up a statement of the case and refer it to the High Court. _________________________________ 1. Substituted by the Finance Act, 2003 for the words : - "on or after the 1st day of July, 1999" 2. Inserted by the Finance (No. 2) Act, 2009 w.e.f. 1st July, 1999.
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 11AB
Title: Interest on Delayed Payment of Duty
State: Central
Year: 1944
.....or short-paid or erroneously refunded, the person who is liable to pay the duty as determined under sub-section (2), or has paid the duty under sub-section (2B), of section 11A, shall, in addition to the duty, be liable to pay interest at such rate not below tenper cent and not exceeding thirty-six per cent per annum, as is for the time being fixed by the Central Government, by notification in the Official Gazette, from the first day of the month succeeding the month in which the duty ought to have been paid under this Act, or from the date of such erroneous refund, as the case may be, but for the provisions contained in sub-section (2), or sub-section (2B), of section 11A till the date of payment of such duty : Provided that in such cases where the duty becomes payable consequent to issue of an order, instruction or direction by the Board under section 37B, and such amount of duty payable is voluntarily paid in full, without reserving any right to appeal against such payment at any subsequent stage, within forty-five days from the date of issue of such order, instruction or direction, as the case may be, no interest shall be payable and in other cases the interest shall be.....
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 11DD
Title: Interest on the Amounts Collected in Excess of the Duty
State: Central
Year: 1944
.....excisable goods which are wholly exempt or are chargeable to nil rate of duty, the person] who is liable to pay such amount as determined under sub-section (3) of section 11D, shall, in addition to the amount, be liable to pay interest at such rate not below ten per cent., and not exceeding thirty-six per cent. per annum, as is for the time being fixed by the Central Government, by notification in the Official Gazette, from the first day of the month succeeding the month in which the amount ought to have been paid under this Act, but for the provisions contained in sub-section (3) of section 11D, till the date of payment of such amount: Provided that in such cases where the amount becomes payable consequent to issue of an ord er, instruction or direction by the B oard under section 37B , and such amount payable is voluntarily paid in full, without reserving any right to appeal against such payment at any sub sequent stage, within forty-five days from the date of issue of such ord er, instruction or direction, as the case may be, no interest sh all be payable and in other cases the interest sh all be payable on the whole amount, including the amount already paid. ( 2 ) The.....
View Complete Act List Judgments citing this section- << Prev.
- Next >>
Sign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free Trial