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Report No. 47

I. Central Excises and Salt Act, 1944

Re-draft of section 9.1

1. See paras. 15.5 and 15.7 of the Report.

"9. Offences and penalties.- Whoever commits any of the following offences, namely,-

(a) contravenes any of the provisions of a notification issued under section 6 or of section 8, or of a rule made under clause (iii) of sub-section (2) of section 37;

(b) evades the payment of any duty payable under this Act;

(c) fails to supply any information which he is required by rules made under this Act to supply, or (unless with a reasonable belief that the information supplied by him is true), supplies false information; or

(d) attempts to commit, or abets the commission of, any of the offences mentioned in clauses (a) and (b) of the section; shall be punishable

(i) in the case of an offence relating to any goods the market price whereof exceeds one lakh of rupees or in the case of a second or subsequent conviction for an offence under this Act, with imprisonment for a term which may extend to seven years, and with fine:

Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court, such imprisonment shall not be less than six months:

Provided further that where the person convicted has, as a result of the offence made any illegal gain, the court shall, in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court, sentence him to fine not less than the amount of such gain.

(ii) in any other case, with imprisonment for a term which may extend to three years, or with fine, or with both."

New section to be inserted.1

9A. Unauthorised removal of excisable goods- If any person acquires possession of, or is in any way concerned in manufacturing, transporting! removing, depositing, keeping, concealing, selling of purchasing or in any other manner dealing with, any excisable goods which he knows or has reason to believe are liable to confiscation under this Act, he shall be punishable with imprisonment for a term which may extend to three years, or with fine, or with both.

[Cf. section 135(b), Customs Act].

1. See para. 15.1 of the Report.

New section to be inserted.1

9B. Confiscation not to prevent punishment.-

The award of any confiscation or penalty under this Act by any officer of Central Excise shall not prevent the infliction of any punishment to which the person affected thereby is liable under the provisions of this Act or of any other law.

[Compare section 127, Customs Act.]

1. See para. 15.3 of the Report.

Section to be inserted in the Central Excises Act.1

10A. Public censure.-

(1) When any person is convicted of an offence under this Act, it shall be competent to the court before which the conviction takes place to cause the offender's name and place of residence, the offence and the punishment imposed to be published at the offender's expense in such newspapers or in such other manner as the court may direct.

(2) The expenses of such publication shall be recoverable from the offender in the same manner as a fine.

1. See para. 15.4 of the Report.



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