(1) There shall be levied and collected in such manner as may be prescribed duties

175. Section 3, which is the

charging section, reads:

3. Duties specified in the

Schedule to the Central

Excise Tariff Act, 1985 to

be levied. - (1) There shall

be levied and collected in

such manner as may be

prescribed duties

21. Compressing of unquoted referends and use of *** for such parts.

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six months , the words

five years were

substituted.

Explanation

(ii) relevant date- means,

(a) in the case of

excisable goods on

which duty of excise

has not been levied or

paid or has been short-

levied or short-paid

(c) in any other case, the

date on which the duty is

to be paid under this Act

or the rules made

thereunder;

six months , the words

five years were

substituted.

Explanation.--

(1)-(2) * * *

(3) (i) * * *

(ii) relevant date means,

--

(a) in the case of

excisable goods on which

duty of excise has not been

levied or paid or has been

short-levied or short-paid

(c) in any other

case, the date on which the

duty is to be paid under

this Act or the rules made

thereunder,

(i) ..

(ii) ..

(iii) where the landlord of

any building is

(1) a serving or retired

Indian Soldier as

defined in the Indian

Soldiers (Litigation)

Act, 1925 (IV of 1925)

and such building was

let out at any time

before his retirement,

or

(2)

and such landlord needs

such building for

occupation by himself or

the members of his family

for residential purposes,

(i)-(ii) * * *

(iii) where the landlord of

any building is-

(1) a serving or retired

Indian Soldier as

defined in the Indian

Soldiers (Litigation)

Act, 1925 (IV of

1925), and such

building was let out

at any time before

his retirement, or

(2) * * *

and such landlord needs

such building for

occupation by himself or

the members of his family

for residential purposes,

22. Series of dots in the raw texts (i.e., ..) are replaced with ellipsis (i.e., ).

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so to say into the

administration .that no

better formula could be

produced than the one that is

embodied in clause (3) of

Article 10 of the

Constitution; they will find

that the view of those who

believe and hold that there

shall be equality of

opportunity has been embodied

in sub-clause (1) of Article

10. It is a generic principle

Supposing for instance,

we are to concede in full the

demand of those communities

who have not been so far

employed in the public

services to the fullest

extent, what would really

happen is, we shall be

completely destroying the

first proposition upon which

we are all agreed, namely,

that there shall be in an

equality of opportunity .I

am sure they will agree that

unless you use some such

qualifying

so to say into the

administration that no

better formula could be

produced than the one that

is embodied in sub-clause

(3) of Article 10 of the

Constitution; they will find

that the view of those who

believe and hold that there

shall be equality of

opportunity, has been

embodied in sub-clause (1)

of Article 10. It is a

generic principle .

Supposing for instance, we

are to concede in full the

demand of those communities

who have not been so far

employed in the public

services to the fullest

extent, what would really

happen is, we shall be

completely destroying the

first proposition upon which

we are all agreed, namely,

that there shall be in an

equality of opportunity . I

am sure they will agree that

unless you use some such

qualifying

23. Removal of abbreviations: sec., R. and cl. are substituted respectively with Section , Rule or clause .

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Having regard to the object

and language of s. 34 of the

I.T. Act, 1922, s. 147 of the

I.T. Act, 1961, and s. 8 of

the Surtax Act, 1964, the

reopening of an assessment

can only be for the benefit

of the Revenue subject to one

exception,

Having regard to the object

and language of Section 34

of the I.T. Act, 1922,

Section 147 of the I.T. Act,

1961, and Section 8 of the

Surtax Act, 1964, the

reopening of an assessment

can only be for the benefit

of the Revenue subject to

one exception,

it would not be in

accordance either with cl.

(1) of Art. 15 or cl. (2) of

Art. 29 to require the

consideration of the castes

of persons to be borne in

mind for determining what are

socially and educationally

backward classes. It is true

that cl. (4) of Art. 15

contains a non-obstante

clause with the result

it would not be in

accordance either with

clause (1) of Article 15 or

clause (2) of Article 29 to

require the consideration of

the castes of persons to be

borne in mind for

determining what are

socially and educationally

backward classes. It is true

that clause (4) of Article

15 contains a non-obstante

clause with the result

* The changes have been

underlined.

24. Hyphenation has been added after the section/rule numbers, which have alphabets, suffixed to them.

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SCOPE OF SECTIONS 11B, 11D,

12A, 12B, 12C AND 12D OF THE

CENTRAL EXCISE ACT, 1944

Sections 11B and 11D

in Chapter II and Sections

12A, 12B, 12C and 12D in

Chapter II-A are now to be

considered:-