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Finance Act, 2003 Section 166

Title : Insertion of New Sections 46b and 46c in Act 13 of 1989

State : Central

Year : 2003

After section 46A of the Finance Act, 1989, the following sections shall be inserted, namely:- 46B. Penalty for failure to pay inland air travel toax to credit of Central Government.-- If any carrier fails to pay to the credit of the Central Government, the inland air travel tax collected by him as required under the provisions of section 42, he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine. 46C. Offences by companies.-- (1) Where any offence under section 46B has been committed by a company, every person who, at the time the offence was committed, was directly in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in the said section, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such.....

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Essential Commodities (Amendment and Validation), Act 2009 Section 3

Title : Validation of Action Taken, Etc., Under Specified Orders Issued Undersub-section (3c) of Section 3 of the Principal Act

State : Central

Year : 2009

.....of any payment in relation to the determination of price of levy sugar under any specified order; (c) no court shall enforce any decree or order directing any payment in relation to the determination of price of levy sugar under any specified order; (d) no claim or challenge shall be made in, or entertained by any court, tribunal or other authority on the ground that the Central Government did not take into consideration any of the factors specified in sub-section (3C) of section 3 of the principal Act in the determination of price of levy sugar under any specified order. (2) In this section, "specified order" means any order relating to the determination of price of sugar issued under sub-section (3C) of section 3 of the principal Act before the 21st day of October, 2009, in relation to sugar produced in any sugar season up to and including the sugar season 2008-2009.

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Finance Act, 2003 Section 126

Title : Amendment of Notifications Issued Under Section 25 of the Customs Act

State : Central

Year : 2003

.....tribunal or other authority, any action taken or anything done or purported to have been taken or done under the said notifications, shall be deemed to be, and always to have been, for all purposes, as validly and effectively taken or done as if the notifications as amended by this sub-section had been in force at all material times. (2) For the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to amend the notifications referred to in the said sub-section with retrospective effect as if the Central Government had the power to amend the said notifications under sub-section (1) of section 25 of the Customs Act, retrospectively at all material times.

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Finance Act 2001 Section 115

Title : Amendment of Notifications Issued Under Section 25 of the Customs Act

State : Central

Year : 2001

.....tribunal or other authority, any action taken or anything done or purported to have been taken or done under the said notifications, shall be deemed to be, and always to have been, for all purposes, as validly or effectively taken or done as if the notifications as amended by this sub-section had been in force at all material times. (2) For the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to amend the notifications referred to in the said sub-section with retrospective effect as if the Central Government had the power to amend the said notifications under sub-section (1) of section 25 of the Customs Act, retrospectively at all material times.

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Finance Act 2008 Section 76

Title : Amendment of Notification Issued Under Sub Section (1) of Section 25 of the Customs Act, 1962

State : Central

Year : 2008

In the notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 277(E), dated the 1st April, 2003 which was issued in exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962, the condition No. 7, as inserted vide notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 673(E), dated the 17th November, 2005 which provides that the importer shall be entitled to avail of the drawback or CENVAT credit of additional duty leviable under section 3 of the said Customs Tariff Act against the amount debited in the said certificate, shall be deemed to have, and always to have for all purposes validly, come into force on and from the 4th day of June, 2005 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 if this section had not come into force.

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Finance (No. 2) Act 2009 Section 93

Title : Amendment of Notification Issued Under Section 25 of the Customs Act

State : Central

Year : 2009

.....as amended by this sub-section had been in force at all material times. (2) For the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to amend the notification referred to in the said sub-section with retrospective effect as if the Central Government had the power to amend the said notification under sub-section (1) of section 25 of the Customs Act, retrospectively, at all material times. (3) Recovery shall be made of the amount which has not been paid but which would have been paid as if the amendment made by sub-section (1) had been in force at all material times from the day on which the Finance (No. 2) Bill, 2009 receives the assent of the President. 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 if this section had not come into force. Customs tariff

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Finance Act, 2003 Section 127

Title : Amendment of Notifications, Relating to Export Promotion Schemes, Issued Under Section 25 of the Customs Act

State : Central

Year : 2003

.....the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to amend the notifications referred to in the said sub-section with retrospective effect as if the Central Government had the power to amend the said notifications under sub-section (1) of section 25 of the Customs Act, retrospectively, at all material times. (3) Refund shall be made of all amounts of interest which have been paid or, as the case may be, which have not been refunded but which would not have been paid or, as the case may be, which would have been refunded if the provisions of this section had been in force at all material times, within a period of thirty days from the day on which the Finance Bill, 2003 receives the assent of the President and subject to the provisions of this sub-section, the provisions of section 27 of the Customs Act shall be applicable for such refund. 1128. [Omitted] ____________________________________ 1Omitted by the Finance Act, 2005, w.e.f. 13.05.2005. Prior to omission it read as under:

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Finance (No. 2) Act 2009 Section 111

Title : Amendment of Notifications Issued Under Section 37 of Central Excise Act and Validation Ofcertain Actions Taken

State : Central

Year : 2009

.....as amended by this sub-section had been in force at all material times. (2) Notwithstanding the omission of section 3A of the Central Excise Act by section 121 of the Finance Act, 2001 (14 of 2001) and the expiration of the notifications referred to in sub-section (1), for the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to make rules and issue or amend notifications under section 3 A read with section 37 of the Central Excise Act, retrospectively, at all material times. (3) Any action taken or anything done or omitted to be done or purported to have been taken or done or omitted to be done under the notifications referred to in sub-section (1) at any time during the period commencing on or from the 1st day of August, 1997 and ending with the day, the Finance (No. 2) Bill, 2009 receives the assent of the President, shall be deemed to be, and to have always been, for all purposes, as validly and effectively taken or done or omitted to be done as if the amendments made by sub-section (1) had been in force at all material times and accordingly, notwithstanding anything contained in any judgment, decree or order of any.....

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Immigrants (Expulsion from Assam) Act, 1950 Complete Act

Title : Immigrants (Expulsion from Assam) Act, 1950

State : Central

Year : 1950

Preamble1 - IMMIGRANTS (EXPULSION FROM ASSAM) ACT, 1950 Section1 - Short title and extent Section2 - Power to order expulsion of certain immigrants Section3 - Delegation of power Section4 - Power to give effect to orders, etc Section5 - Penalties Section6 - Protection to persons acting under this Act Section7 - Repeal and saving

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Immigrants (Expulsion from Assam) Act, 1950 Section 6

Title : Protection to Persons Acting Under This Act

State : Central

Year : 1950

No suit, prosecution or other legal proceeding shall lie against any person for anything which is in good faith done or intended to be done under this Act.

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