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Report No. 250

63. Central Excise Laws (Amendment and Validation) Act, Act 58 of 1982

Category: Taxes, Tolls and Cess Laws

Recommendation: Repeal

This Act provided for the amendment of certain provisions of certain central excise laws and for the validation of duties collected under such laws. This Act has now served its purpose. The Law Commission of India in its 159th Report on Repeal and Amendment of Laws (1998) also recommended repeal of this law after verifying that no cases are pending under it. Hence, the Central Government should repeal this Act subject to factual verification. This Act has also been recommended for repeal by the PC Jain Commission Report (Appendix A-1).

Obsolete Laws - Warranting Immediate Repeal (Third Interim Report) Back

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