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Home Bare Acts Phrase: section 35fCentral Excise Act, 1944 Section 35FF
Title: Interest on Delayed Refund of Amount Deposited Under the Proviso to Section 35f
State: Central
Year: 1944
1[35FF. Interest on delayed refund of amount deposited under the proviso to section 35F - Where an amount deposited by the appellant in pursuance of an order passed by the Commissioner (Appeals) or the Appellate Tribunal (hereinafter referred to as the appellate authority), under the first proviso to section 35F, is required to be refunded consequent upon the order of the appellate authority and such amount is not refunded within three months from the date of communication of such order to the adjudicating authority, unless the operation of the order of the appellate authority is stayed by a superior court or tribunal, there shall be paid to the appellant interest at the rate specified in section 11BB after the expiry of three months from the date of communication of the order of the appellate authority, till the date of refund of such amount.] __________________________ 1. Inserted by the Finance Act, 2008.
View Complete Act List Judgments citing this sectionFinance Act 2001 Section 130
Title: Amendment of Section 35f
State: Central
Year: 2001
In section 35F of the Central Excise Act, after the proviso, the following proviso shall be inserted, namely: - "Provided further that where an application is filed before the Commissioner (Appeals) for dispensing with the deposit of duty demanded or penalty levied under the first proviso, the Commissioner (Appeals) shall, where it is possible to do so, decide such application within thirty days from the date of its filing.".
View Complete Act List Judgments citing this sectionFinance Act 2007 Section 131
Title: Amendment of Section 35f
State: Central
Year: 2007
In section 35F of the Central Excise Act, after the second proviso, the following Explanation shall be inserted, namely:-- 'Explanation.--For the purposes of this section "duty demanded" shall include,-- (i) amount determined under section 11D; (ii) amount of erroneous CENVAT credit taken; (iii) amount payable under rule 57CC of Central Excise Rules, 1944; (iv) amount payable under rule 6 of CENVAT Credit Rules, 2001 or CENVAT Credit Rules, 2002 or CENVAT Credit Rules, 2004; (v) interest payable under the provisions of this Act or the rules made thereunder.'.
View Complete Act List Judgments citing this sectionFinance Act 2008 Section 85
Title: Insertion of New Section 35ff
State: Central
Year: 2008
After section 35F of the Central Excise Act, the following section shall be inserted, namely:-- "35FF. Interest on delayed refund of amount deposited under the proviso to section 35F- Where an amount deposited by the appellant in pursuance of an order passed by the Commissioner (Appeals) or the Appellate Tribunal (hereinafter referred to as the appellate authority), under the first proviso to section 35F, is required to be refunded consequent upon the order of the appellate authority and such amount is not refunded within three months from the date of communication of such order to the adjudicating authority, unless the operation of the order of the appellate authority is stayed by a superior court or tribunal, there shall be paid to the appellant interest at the rate specified in section 11BB after the expiry of three months from the date of communication of the order of the appellate authority, till the date of refund of such amount..
View Complete Act List Judgments citing this sectionWealth-tax Act, 1957 Section 35N
Title: Presumption as to Books of Account, Etc., in Certain Cases
State: Central
Year: 1957
.....evidence against such person or against such person and the person referred to in section 35F for an offence under this Act, the provisions of sub-section (5) of section 37A shall, so far as may be, apply in relation to such books of account or other documents, articles or things including money. (2) Where (i) any books of account or other documents taken into custody, from the possession or control of any person by any officer or authority under clause (a) or clause (b) of sub-section (1) of section 37B are delivered to the requisitioning officer under sub-section (2) of that section; or (ii) any note or inventory of any articles or things including money taken into custody, from the possession of any person, by any officer or authority under clause (c) of sub-section (1) of section 37B, is furnished to the requisitioning officer under sub-section (2) of that section, and such books of account or other documents are tendered, or such note or inventory is relied upon, by the prosecution in evidence against such person or against such person and the person referred to in section 35F for an offence under this Act, the provisions of sub-section (5) of section 37A shall, so.....
View Complete Act List Judgments citing this sectionWealth-tax Act, 1957 Section 35F
Title: Abetment of False Return, Etc.
State: Central
Year: 1957
If a person abets or induces in any manner another person to make and deliver an account, statement or declaration relating to any net wealth chargeable to tax which is false and which he either knows to be false or does not believe to be true or to commit an offence under sub-section (1) of section 35A, he shall be punishable, (i) in a case where the amount of tax, penalty or interest, which would have been evaded, if the declaration, account or statement had been accepted as true, or which is wilfully attempted to be evaded, exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine; (ii) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine.]
View Complete Act List Judgments citing this sectionWealth-tax Act, 1957 Section 35J
Title: Certain Offences to Be Non-cognizable
State: Central
Year: 1957
Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 35A or section 35B or section 35D or section 35F shall be deemed to be non-cognizable within the meaning of that Code.
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 35F
Title: Deposit, Pending Appeal, of Duty Demanded or Penalty Levied
State: Central
Year: 1944
.....where it is possible to do so, decide such application within thirty days from the date of its filing.] 3[Explanation.--For the purposes of this section "duty demanded" shall include,-- (i) amount determined under section 11D; (ii) amount of erroneous CENVAT credit taken; (iii) amount payable under rule 57CC of Central Excise Rules, 1944; (iv) amount payable under rule 6 of CENVAT Credit Rules, 2001 or CENVAT Credit Rules, 2002 or CENVAT Credit Rules, 2004; (v) interest payable under the provisions of this Act or the rules made thereunder.] ________________________ 1. Substituted by Act 22 of 1995, section 70, for "Collector (Appelas)" (w.e.f. 26-5-1995). 2. Inserted by Act 14 of 2001, section 131 (w.e.f. 11-5-2001). 3. Inserted by the Finance Act, 2007.
View Complete Act List Judgments citing this sectionWealth-tax Act, 1957 Section 35G
Title: Punishment for Second and Subsequent Offences
State: Central
Year: 1957
If any person convicted of an offence under sub-section (1) of section 35A or section 35B or section 35D or section 35F is again convicted of an offence under any of the aforesaid provisions, he shall be punishable for the second and for every subsequent offence with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine.
View Complete Act List Judgments citing this sectionPatents (Amendment) Act, 1999 Section 4
Title: Omission of Section 39
State: Central
Year: 1999
Section 39 of the principal Act shall be omitted.
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