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Start Free TrialPublic Debt Act, 1944 Section 6
Title: Notice of Trust Not Receivable
State: Central
Year: 1944
(1) No notice of any trust in respect of any Government security shall be receivable by1[the Government], nor shall1[the Government] be bound by any such notice even though expressly given, nor shall1[the Government] be regarded as trustee in respect of any Government security. (2) Without prejudice to the provisions of sub-section (1), the Bank may, as an act of grace and without any liability to the Bank or to1[the Government], record in its books such directions by the holder of stock for the payment of interest on, or of the maturity value of, or the transfer of, or such other matters relating to, the stock as the Bank thinks fit. ________________________ 1. Substituted for the words "the Central Government" by the Public Debt (Central Government) Amendment Act, 1949 (6 of 1949), Section 6 (1-4-1949).
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 6
Title: Registration of Certain Persons
State: Central
Year: 1944
1[6. Registration of certain persons Any prescribed person who is engaged in-- ( a) the production or manufacture or any process of production or manufacture of any specified goods included in the2[the First Schedule and the Second Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986), or ( b) the wholesale purchase or sale (whether on his own account or as a broker or commission agent) or the storage of any specified goods included in2[the First Schedule and the Second Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986), shall get himself registered with the proper officer in such manner as may be prescribed.] ________________________ 1. Substituted by Act 18 of 1992, section 113 (w.e.f. 14-5-1992). 2. Substituted by Act 27 of 1999, section 119, for "the Schedule" (w.e.f. 11-5-1999).
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Chapter 6
Title: Adjudication of Confiscations and Penalties
State: Central
Year: 1944
.....be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during the proceeding.] ________________________ 1. Inserted by Act 23 of 2004, section 81 (w.e.f. 10-9-2004). Section 34 - Option to pay fine in lieu of confiscation Whenever confiscation is adjudged under this Act or the rules made thereunder, the officer adjudging it, shall give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit. Section 34A - Confiscation or penalty not to interfere with other punishments 1[34A. Confiscation or penalty not to interfere with other punishments No confiscation made or penalty imposed under the provisions of this Act or of any rules made thereunder shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under any other law.] ________________________ 1. Inserted by Act 36 of 1973, section 22 (w.e.f. 1-9-1973).
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Schedule 2
Title: The Second Schedule
State: Central
Year: 1944
THE SECOND SCHEDULE [See sections 6 and 8] PART A Excisable goods specified for the purposes of section 6-- 1. Tobacco 2. Betel-nuts 3. Coffee Whether directly or through a broker or commission agent. PART B Excisable goods specified for the purposes of section 8-- 1. Tobacco.
View Complete Act List Judgments citing this sectionPublic Debt Act, 1944 Section 5
Title: Holding of Government Securities by Holders of Public Offices
State: Central
Year: 1944
(1) In the case of any public office to which1[the Government] may by notification" in the official gazette, declare this subsection to apply, a Government security in the form of stock or of a promissory note may be held in the name of the office. (2) When a Government security is so held, it shall be deemed to be transferred without any or further endorsement or transfer deed from each holder of the office to the succeeding holder of the office on and from the date on which the latter takes charge of the office. (3) When the holder of the office transfers to a party not being his sucessor-in-office a Government security so held, the transfer shall be made by the signature of the holder of the office and the name of the office in the manner and subject to the conditions laid down in section 3. (4) This section applies as well to an office of which there are two or more joint holders as to an office of which there is a single holder. ________________________ 1 . Substituted for the words "the Central Government" by the Public Debt (Central Government) Amendment Act, 1949 (6 of 1949), Section 6 (1-4-1949).
View Complete Act List Judgments citing this sectionPublic Debt Act, 1944 Section 19
Title: Legal Effect of Orders Made by the Bank
State: Central
Year: 1944
No recognition by the Bank of a person as the holder of a Government security, and no order made by the Bank under this Act shall be called in question by any Court so far as such recognition or order affects the relation of1[the Government] or the Bank with the person recognised by the Bank as the holder of a Government security or with any person claiming an interest in such security and any such recognition by the Bank of any person or any order by the Bank vesting a Government security in any person shall operate to confer on that person a title to the security subject only to a personal liability to the rightful owner of the security for money had and received on his account. ________________________ 1. Substituted for the words "the Central Government" by the Public Debt (Central Government) Amendment Act, 1949 (6 of 1949), section 6 (1 -4-1949).
View Complete Act List Judgments citing this sectionPublic Debt Act, 1944 Section 23
Title: Discharge in Respect of Bearer Bonds
State: Central
Year: 1944
1[The Government] shall be discharged from all liability on a bearer bond or on any interest coupon of such a bond on payment to the holder of such bond or coupon on presentation on or after the date when it becomes due of the amount expressed therein, unless before such payment an order of a Court in2[India] has been served on1[the Government] restraining it from making payment. ________________________ 1 . Substituted for the words "the Central Government" by the Public Debt (Central Government) Amendment Act, 1949 (6 of 1949), section 6 (1-4-1949). 2. Substituted for the words "the States" by the Public Debt (Amendment) Act, 1956 (57 of 1956), section 11(15-10-1956).
View Complete Act List Judgments citing this sectionPublic Debt Act, 1944 Section 25
Title: Inspection of Documents
State: Central
Year: 1944
No pe rson shall be entitled to inspect, or to receive information derived from any Government security in the possession or custody of1[the Government] or from any book, register, or other document kept or maintained by or on behalf of1[the Government] in relation to Government securities or any Government security save in such circumstances and manner and subject to such conditions as may be prescribed. ________________________ 1. Substituted for the words "the Central Government" by the Public Debt (Central Government) Amendment Act, 1949 (6 of 1949), section 6(1-4-1949).
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 11AA
Title: Interest on Delayed Payment of Duty
State: Central
Year: 1944
.....on delayed payment of duty 2[(1)]3[Subject to the provisions contained in section 11AB, where a person, chargeable with duty determined under sub-section (2) of section 11A, fails to pay such duty within three months from the date of such determination, he shall pay, in addition to the duty, interest4[at such rate not5[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, on such duty from the date immediately after the expiry of the said period of three months till the date of payment of such duty: Provided that where a person chargeable with duty determined under sub-section (2) of section 11A before the date on which the Finance Bill, 1995 receives the assent of the President, fails to pay such duty within three months from such date, then, such person shall be liable to pay interest under this section from the date immediately after three months from such date, till the date of payment of such duty. Explanation 1. -Where the duty determined to be payable is reduced by the Commissioner (Appeals), Appellate Tribunal7[, National Tax Tribunal] or, as the case.....
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 32-O
Title: Bar on Subsequent Application for Settlement in Certain Cases
State: Central
Year: 1944
1[(1)] 2[Where, 4[***]]-- (i) an order of settlement passed under sub-section (7) of section 32F 5[as it stood immediately before the commencement of section 122 of the Finance Act, 2007 or sub-section (5) of section 32F]provides for the imposition of a penalty on the person who made the application under section 32E for settlement, on the ground of concealment of particulars of his duty liability; or (ii) after the passing of an order of settlement under the said sub-section (7) 5[as it stood immediately before the commencement of section 122 of the Finance Act, 2007 or sub-section (5) of section 32F]in relation to a case, such person is convicted of any offence under this Act in relation to that case; or (iii) the case of such person is sent back to the Central Excise Officer having jurisdiction by the Settlement Commission under section 32L, then, he shall not be entitled to apply for settlement under section 32E in relation to any other matter. 3[6[***]] _______________________ 1. Section 32-O renumbered as sub-section (1) by the Finance Act, 2007. 2. Substituted for the word "Where" by the Finance Act, 2007. 3. Inserted by the Finance Act, 2007, w.e.f......
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