Excise Duty Act, 2058 (2002)
Schedule 1
Schedule
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