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Companies Act, 2013, Section 138

Title: Internal Audit

State: Central

Year: 2013

(1) Such class or classes of companies as may be prescribed shall be required to appoint an internal auditor, who shall either be a chartered accountant or a cost accountant, or such other professional as may be decided by the Board to conduct internal audit of the functions and activities of the company. (2) The Central Government may, by rules, prescribe the manner and the intervals in which the internal audit shall be conducted and reported to the Board.

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Finance Act, 2012, (Central) Section 138

Title: Amendment of Section 20

State: Central

Year: 2012

In section 20 of the Central Excise Act,-- (a) the words and figures "under section 19" shall be omitted; (b) after the words "such Magistrate", the words "in accordance with the provisions of this Act" shall be inserted.

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Sashastra Seema Bal Act 2007 Section 138

Title: Conveyance of Prisoner from Place to Place

State: Central

Year: 2007

A person under sentence of imprisonment may during his conveyance from place to place or when on board a ship, aircraft, or otherwise, be subjected to such restraint as is necessary for his safe conduct and removal.

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Finance Act 2007 Section 138

Title: Secondary and Higher Education Cess on Excisablegoods

State: Central

Year: 2007

.....levied under section 136, in the case of goods specified in the First Schedule to the Central Excise Tariff Act, 1985(5 of 1985), being goods manufactured or produced, shall be a duty of excise (in this section referred to as the Secondary and Higher Education Cess on excisable goods), at the rate of one per cent., calculated on the aggregate of all duties of excise (including special duty of excise or any other duty of excise but excluding Education Cess chargeable under section 93 of the Finance (No. 2) Act, 2004(2 of 2004) and Secondary and Higher Education Cess on excisable goods) which are levied and collected by the Central Government in the Ministry of Finance (Department of Revenue), under the provisions of the Central Excise Act, 1944(1 of 1944) or under any other law for the time being in force. (2) The Secondary and Higher Education Cess on excisable goods shall be in addition to any other duties of excise chargeable on such goods, under the Central Excise Act, 1944(1 of 1944) or any other law for the time being in force and the Education Cess chargeable under section 93 of the Finance (No. 2) Act, 2004(23 of 2004). (3) The provisions of the Central Excise Act,.....

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Assam Rifles Act, 2006 Section 138

Title: Alteration of Finding or Sentence in Certain Cases

State: Central

Year: 2006

.....involved in such finding: Provided that no such substitution shall be made unless such finding could have been validly made by the Assam Rifles Court on the charge and unless it appears that the Assam Rifles Court must have been satisfied of the facts establishing the said offence. (2) Where a sentence passed by an Assam Rifles Court which has been confirmed, or which does not require confirmation, not being a sentence passed in pursuance of a new finding substituted under sub-section (1) is found for any reason to be invalid, the authority referred to in sub-section (1) may pass a valid sentence. (3) The punishment awarded by a sentence passed under sub-section (1) or subsection (2) shall not be higher in the scale of punishment than, or in excess of, the punishment awarded by, the sentence for which a new sentence is substituted under this section. (4) Any finding substituted, or any sentence passed, under this section shall, for the purpose of this Act and the rules, have effect as if it were a finding or sentence, as the case may be, of an Assam Rifles Court.

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Cantonments Act, 2006 Section 138

Title: Provision of Latrines, Etc.

State: Central

Year: 2006

The Chief Executive Officer may, by notice in writing, require the owner or lessee of any building or land in the cantonment to provide, in such manner as may be specified in the notice, any latrine, urinal, cesspool, dust-bin or other receptacle for filth, sewage, or rubbish, or any additional latrine, urinal, cesspool or other receptacle as aforesaid, which should, in his opinion, be provided for the building or land.

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Finance Act, 2003 Section 138

Title: Amendment of Section 5a

State: Central

Year: 2003

In section 5A of the Central Excise Act, for sub-section (2), the following sub-section shall be substituted, namely:- "(2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt from payment of duty of excise, under circumstances of an exceptional nature to be stated in such order, any excisable goods on which duty of excise is leviable.".

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Electricity Act, 2003 Section 138

Title: Interference with Meters or Works of Licensee

State: Central

Year: 2003

(1) Whoever,-- (a) unauthorisedly connects any meter, indicator or apparatus with any electric line through which electricity is supplied by a licensee or disconnects the same from any such electric line; or (b) unauthorisedly reconnects any meter, indicator or apparatus with any electric line or other works being the property of a licensee when the said electric line or other works has or have been cut or disconnected; or (c) lays or causes to be laid, or connects up any works for the purpose of communicating with any other works belonging to a licensee; or (d) maliciously injures any meter, indicator, or apparatus belonging to a licensee or wilfully or fraudulently alters the index of any such meter, indicator or apparatus or prevents any such meter, indicator or apparatus from duly registering, shall be punishable with imprisonment for a term which may extend to three years, or with fine which may extend to ten thousand rupees, or with both, and, in the case of a continuing offence, with a daily fine which may extend to five hundred rupees; and if it is proved that any means exist for making such connection as is referred to in clause (a) or such reconnection as is r

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Finance Act, 2002 Section 138

Title: Amendment of Section 23d

State: Central

Year: 2002

In section 23D of the Central Excise Act, in sub-section (2), in the first proviso, the words "except in the case of a resident applicant" shall be omitted.

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Finance Act 2001 Section 138

Title: Amendment of Act 6 of 1898

State: Central

Year: 2001

.....is used in response to any competition organised on or through television, radio, newspapers, magazine or any other media. Book, pattern and sample packets For the first fifty grams or fraction thereof : Rs. 3.00 For every additional fifty grams, or fraction thereof, in excess of fifty grams: Rs. 4.00 Registered newspapers For a weight not exceeding fifty grams : 25 paise For a weight exceeding fifty grams but not exceeding one hundred grams : 50 paise For every additional one hundred grams, or fraction thereof, exceeding one hundred grams : 20 paise In the case of more than one copy of the same issue of a registered newspaper being carried in the same packet- For a weight not exceeding one hundred grams : 50 paise For every additional one hundred grams, or fraction thereof, exceeding one hundred grams : 20 paise Provided that such packet shall not be delivered at any addressee's residence but shall be given to a recognised agent at the Post Office. Parcels For a weight not exceeding five hundred grams : Rs.16.00 For every five hundred grams, or fraction thereof, exceeding five hundred grams : Rs.15.00

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