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Report No. 159

4.6. Ministry of Finance (Department of Revenue).-

Out of the 30 Acts (being administered by the Department), the Department viewed that the following six Acts can be abrogated.

1. Benami Transactions (Prohibition) Act, 1988.

2. Central Excise Laws (Amendment & Validation) Act, 1982.

3. Sugar (Special Excise Duty) Act, 1959.

4. Mineral Products (Additional Duties of Excise & Customs) Act, 1958.

5. Central Duties of Excise (Retrospective Exemption) Act, 1986; and

6. Customs & Excise Revenue Appellate Tribunal Act, 1988.

Benami Transactions (Prohibition) Act, 1988

The Ministry has informed the Commission by their letter dated April 8, 1988 that "the Benami Transactions (Prohibition) Act, 1988 was recommended to be abrogated since no notification bringing the Act into force has been issued so far." On verification, however, the Commission finds that the above ground is not correct. As a matter of fact, section 1(3) of the Act says that sections 3, 5 and 8 will come into force at once and that the remaining provisions will be deemed to have come into force on 19th May, 1988. The Commission, therefore, cannot agree that this Act requires to be repealed.

[Para. 3.5, supra]

Central Excise Laws (Amendment & Validation) Act, 1982.

It is difficult to agree that this Act can be repealed without further verification. Only if it is found on due verification that no disputes or litigation is pending with respect to the notifications which were validated by sub-section (4) of section 2 that this Act can be repealed.

[Para. 3.5, supra]

Sugar (Special Excise Duty) Act, 1959

This Act was confined to stocks which were available with the factories on the date of commencement of the Act. It has no further application. It can be repealed as suggested by the Department.

[Para. 3.5, supra]

The Mineral Products (Additional Duties ofExcise & Customs) Act, 1958.

This Act can be repealed with a specific provision that anything done or any action taken thereunder shall continue to be good and valid.

[Para. 3.5, supra]

Central Duties of Excise (Retrospective Exemption) Act, 1986

This Act can also be repealed subject to a specific provision that anything done thereunder or any action taken thereunder shall continue to be good and valid.

[Para. 3.5, supra]

Customs and Excise Revenue Appellate Tribunal Act, 1986

The Commission agrees with the reasons given for repealing the Act. In view of the judgment of the Supreme Court in L. Chandra Kumar and also because an appeal is now provided directly to Supreme Court against the orders of the CEGAT concerning matters of valuation and classification, this Act can be said to be unnecessary and may be repealed.

[Para. 3.5, supra]



Repeal and Amendment of Laws - Part I Back




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