Excise Duty Act, 2058 (2002)
Section 20
Power That Cannot Be Delegated
The power conferred on the Excise Duty Officer pursuant to Sections 15 and 16 shall not be delegated.
Excise Duty Act, 2058 (2002)
Section - 1
Section 1: Short Title And Commencement
Section - 2
Section 2: Definition
Section - 3
Section 3: To Levy Excise Duty
Section - 3A
Section 3A: Assessment And Recovery Of Excise Duty
Section - 3B
Section 3B: Excise Duty Not To Be Levied
Section - 4
Section 4: Recovery Of Excise Duty
Section - 4A
Section 4A: Liability To Pay Excise Duty
Section - 4B
Section 4B: Time Limit To Deposit Excise Duty
Section - 4C
Section 4C: Exemption From Excise Duty
Section - 4D
Section 4D: Control On Sale And Distribution
Section - 4E
Section 4E: Provision Relating To Gifts And Cash Discounts
Section - 5
Section 5: Power To Appoint Or Designate Excise Duty Officer
Section - 6
Section 6: Jurisdiction Of Excise Duty Officer
Section - 7
Section 7: Price Determination Of Excisable Goods Or Services
Section - 8
Section 8: License To Be Obtained
Section - 9
Section 9: Provision On License
Section - 9A
Section 9A: Power To Hold License
Section - 9B
Section 9B: Power To Suspend License
Section - 10
Section 10: Power To Cancel License
Section - 10A
Section 10A: To File Excise Duty Returns
Section - 10B
Section 10B: To Maintain Accounts
Section - 10C
Section 10C: Records Processed By Computer To Be Used As Evidence
Section - 10D
Section 10D: Power Of Excise Duty Officer To Assess Excise Duty
Section - 10E
Section 10E: Power To Have Expert's Service
Section - 10G
Section 10G: To Examine The Alcohol Content
Section - 10H
Section 10H: Recovery Of Due Excise Duty
Section - 10I
Section 10I: Delay Fee
Section - 10J
Section 10J: Provision Against Excise Duty Evasion Plan
Section - 10K
Section 10K: Examination Of The Excise Duty Sticker
Section - 11
Section 11: Investigation To Be Carried If Substantial Basis Found
Section - 12
Section 12: Power To Search, Seize Or Arrest
Section - 13
Section 13: Duty To Give Information Of Offence
Section - 14
Section 14: Rewards
Section - 15
Section 15: Penalty To The Person Who Does Not Give Information Or Render Assistance
Section - 16
Section 16: Penalties
Section - 17
Section 17: To Freeze And Auction Property
Section - 17A
Section 17A: Provision On Payment In Installment
Section - 18
Section 18: Jurisdiction Equivalent To That Of The Court
Section - 19
Section 19: Provisions Relating To Administrative Review And Appeal
Section - 20
Section 20: Power That Cannot Be Delegated
Section - 21
Section 21: Circumstances Where Proceedings For Seizure Are Suspended
Section - 22
Section 22: Recovery Of Dues As Governmental Dues
Section - 22A
Section 22A: To Be Deemed As Excise Duty
Section - 23
Section 23: Department To Be Responsible
Section - 23A
Section 23A: Advance Ruling
Section - 24
Section 24: This Act To Prevail On Excise Duty Provision
Section - 25
Section 25: Power To Frame Rules
Section - 25A
Section 25A: Power To Frame Manual
Section - 26
Section 26: Repeal And Saving
Schedule - 1
अनुसूची 1: Schedule