Act Number: 18

Act Name: The Gift-tax Act, 1958

Year: 1958

Enactment Date: 1958-05-15

Long Title: An Act to provide for the levy of gift-tax

Ministry: Ministry of Finance

Department: Department of Revenue

Section 35C: Section 360 of the Code of Criminal Procedure, 1973 , and the Probation of Offenders Act, 1958, not to apply.
Nothing contained in section 360 of the Code of Criminal Procedure, 1973 (2 of 1974), or in the Probation of Offenders Act, 1958 (20 of 1958), shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age.
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