Topic Serial # |
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Case Law |
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PREAMBLE
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0 |
PREAMBLE
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CHAPTER I
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PRELIMINARY
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1 |
Short title, extent and commencement
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2 |
Definitions
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CHAPTER II
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LEVY, COLLECTION AND PAYMENT OF DUTY
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3 |
Duties specified in the First Schedule to be levied
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3 |
3-A Special excise duty
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Case Law
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4 |
Filing of return and payment of duty etc
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5 |
Zero rate of duty and drawback of duty etc
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6 |
Adjustment of duties of excise
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7 |
Application of the provisions of the Sales Tax Act, 1990
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8 |
Default surcharge
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9 |
Liability for payment of duty in the case of private companies or business enterprises or in case of sale of business ownership
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10 |
Applicable value and rate of duty
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11 |
Collection of excess duty etc
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12 |
Determination of value for the purposes of duty
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13 |
Registration
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14 |
(14-A) Short paid amounts recoverable
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14 |
Recovery of unpaid duty or of erroneously refunded duty or arrears of duty, etc
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15 |
Application of the Customs Act, 1969 (IV of 1969) to Federal excise duties
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16 |
Exemptions
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17 |
Records
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18 |
Invoices
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CHAPTER III
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OFFENCES AND PENALTIES
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19 |
Offences, penalties, fines and allied matters
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20 |
Appointment of Special Judges for trial of offences
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21 |
Trial of offences by Special Judge
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22 |
Power to arrest and prosecute
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23 |
Power to summon persons to give evidence and produce documents in inquiries
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24 |
Officers required to assist Officers of Inland Revenue
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CHAPTER IV
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SEARCHES, ARRESTS AND SEIZURES
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25 |
Searches and arrests how to be made
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26 |
Power to seize
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27 |
Confiscation of cigarettes
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28 |
Power to release seized conveyance
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CHAPTER V
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