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Start Free TrialFinance Act, 2003 Section 65
Title: Insertion of New Sections 153a, 153b and 153c
State: Central
Year: 2003
.....as the case may be, shall abate. Explanation.-For the removal of doubts, it is hereby declared that,- (i) save as otherwise provided in this section, section 153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year. 153B. Time-limit for completion of assessment under section 153A.-- (1) Notwithstanding anything contained in section 153, the Assessing Officer shall make an order of assessment or reassessment,-- (a) in respect of each assessment year falling within six assessment years referred to in clause (b) of section 153A, within a period of two years from the end of the financial year in which the last of the authorisations for search under section 132 or for requisition under section 132A was executed; (b) in respect of the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 132A, within a period of two years from the end of the financial year in.....
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 146
Title: Amendment of Section 35k
State: Central
Year: 2003
In section 35K of the Central Excise Act,- (a) after sub-section (1), the following sub-section shall be inserted with effect from the 1st day of July, 2003, namely:- "(1A) Where the High Court delivers a judgment in an appeal filed before it under section 35G, effect shall be given to the order passed on the appeal by the concerned Central Excise Officer on the basis of a certified copy of the judgment."; (b) in sub-section (2), for the words "reference to the High Court or the Supreme Court", the words "reference to the High Court or an appeal to the High Court or the Supreme Court, as the case may be" shall be substituted.
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 154.
Title: Amendment of Notifications Issued Under Section 5a of the Central Excise Act
State: Central
Year: 2003
.....Excise (Goods of Special Importance) Act, 1957(58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978(40 of 1978), by the Central Government shall stand amended and shall be deemed to have been amended in the manner as specified against each of them in column (3) of the Ninth Schedule, on and from the corresponding date specified in column (4) of that Schedule retrospectively, and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, 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 5A of.....
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 153
Title: Amendment of Notifications Issued Under Section 5a of the Central Excise Act for Certain Period
State: Central
Year: 2003
.....Excise (Goods of Special Importance) Act, 1957(58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978(40 of 1978) by the Central Government shall stand amended and shall be deemed to have been amended in the manner as specified in the Eighth Schedule, on and from the 8th day of July, 1999 to the 22nd day of December, 2002 (both days inclusive) retrospectively, and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, 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 5A of the Central.....
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 152
Title: Amendment of Rule 3 of the Cenvat Credit Rules, 2002
State: Central
Year: 2003
(1) In the CENVAT Credit Rules, 2002, made by the Central Government in exercise of the powers conferred by section 37 of the Central Excise Act, in rule 3, in sub-rule (3), the second proviso, as inserted by the CENVAT Credit (Amendment) Rules, 2002, published in the Official Gazette vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. G.S.R. 835(E), dated the 23rd December, 2002 shall be deemed to have and to have always had effect on and from the 1st day of March, 2002. (2) Any action taken or anything done or purported to have been taken or done at any time during the period commencing on and from the 1st day of March, 2002 and ending with the day on which the Finance Bill, 2003 receives the assent of the President, under the Central Excise Act or any rules made thereunder for not allowing the CENVAT credit to be taken or utilised which would have been allowed to be taken or utilised but for the amendment made by sub-section (1), shall be deemed to be, and to always have been, for all purposes, as validly and effectively taken or done as if the amendment made by sub-section (1) had been in force at all material times, and.....
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 151
Title: Amendment of Rule 3 of the Cenvat Credit Rules, 2001
State: Central
Year: 2003
(1) In the CENVAT Credit Rules, 2001, made by the Central Government in exercise of the powers conferred by section 37 of the Central Excise Act, sub-rule (3) of rule 3 thereof as published in the Official Gazette vide notification of the Government of India in the Ministry of Finance (Department of Revenue) No. G.S.R. 445(E), dated the 21st June, 2001 shall stand amended and shall be deemed to have been, amended retrospectively in the manner as specified in column (2) of the Seventh Schedule, on and from the corresponding date specified in column (3) of that Schedule till the date on which the said CENVAT Credit Rules were superseded. (2) Any action taken or anything done or purported to have been taken or done at any time during the period commencing on and from the 1st day of July, 2001 and ending with the day on which the Finance Bill, 2003 receives the assent of the President, under the Central Excise Act or any rules made thereunder for not allowing the CENVAT credit to be taken or utilised which would have been allowed to be taken or utilised, but for the amendment made by sub-section (1), shall be deemed to be, and to always have been, for all purposes, as validly and.....
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 150
Title: Amendment of Rules 57f and 57ab of the Central Excise Rules, 1944
State: Central
Year: 2003
.....the 8th day of July, 1999 and ending with the day on which the Finance Bill, 2003 receives the assent of the President, under the Central-Excise Act or any rules made thereunder for not allowing the credit of specified duty or the CENVAT credit, as the case may be, to be taken or utilised which would have been allowed to be taken or utilised but for the amendments made by sub-section (1) shall be deemed to be, and to always have been, for all purposes, as validly and effectively taken or 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 court, tribunal or other authority- (a) no suit or other proceedings shall be maintained or continued in any court for allowing the credit of specified duty or the CENVAT credit, as the case may be, and no enforcement shall be made by any court of any decree or order allowing the credit of specified duty or the CENVAT credit, as the case may be, not allowed to be taken or utilised as if the amendments made by sub-section (1) had been in force at all material times; (b) recovery shall be made of all the credit.....
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 149
Title: Amendment of Rule 57r of the Central Excise Rules, 1944
State: Central
Year: 2003
(1) In the Central Excise Rules, 1944, made by the Central Government in exercise of the powers conferred by section 37 of the Central Excise Act, in rule 57R,- (a) sub-rule (5) as substituted by the Central Excise (Third Amendment) Rules, 1996, published in the Official Gazette, vide notification of the Government of India in the Ministry of Finance (Department of Revenue) No. G.S.R. 324(E), dated the 23rd July, 1996; and (b) sub-rule (8) as inserted by the Central Excise (Amendment) Rules, 1997, published in the Official Gazette, vide notification of the Government of India in the Ministry of Finance (Department of Revenue) No. G.S.R. 122(E), dated the 1st March, 1997, shall stand amended and shall be deemed to have been amended retrospectively in the manner as specified in column (3) of the Sixth Schedule on and from the corresponding date specified in column (4) of that Schedule against each of said sub-rules specified in column (2) of that Schedule till the date on which those sub-rules were superseded and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action taken or anything done or.....
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 148
Title: Insertion of New Schedule in the Central Excise Act
State: Central
Year: 2003
After the Second Schedule to the Central Excise Act, the Schedule specified in the Fifth Schedule shall be inserted.
View Complete Act List Judgments citing this sectionFinance Act, 2003 Section 147
Title: Amendment of Section 35l
State: Central
Year: 2003
In section 35L of the Central Excise Act, for clause (a), the following clause shall be substituted, namely:-- "(a) any judgment of the High Court delivered- (i) in an appeal made under section 35G; or (ii) on a reference made under section 35G by the Appellate Tribunal before the 1st day of July, 2003; (iii) on a reference made under section 35H, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or".
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