Section 36

Definitions.

The Central Excise Act, 1944

  • Act 1 of 1944
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to consolidate and amend the law relating to central duties of excise 2* * *

All sections
    In this Chapter--
     (a) "appointed day " means the date1 of coming into force of the amendments to this Act specified in Part II of the Fifth Schedule to the Finance (No. 2) Act, 1980 (44 of 1980);
     (b) "High Court " means,--
         (i) in relation to any State, the High Court for that State;
         (ii) in relation to a Union Territory to which the jurisdiction of the High Court of a State has been extended by law, that High Court;
         (iii) in relation to the Union Territories of Dadra and Nagar Haveli and 2]Daman and Diu,] the High Court at Bombay;
         (iv) in relation to any other Union Territory, the highest court of civil appeal for that territory other than the Supreme Court of India;
         (c) "President " means the President of the Appellate Tribunal.]
    

Notes

1. Came into force on 11-10-1982 vide G.S.R. 592 (E), dated 11th October, 1982.
2. Subs. by Act 10 of 1989 the Goa, Daman & Diu Reorganisation Act, 1987 (w.e.f. 30-5-1987).

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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