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[Section Index]

The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

Chapter II


Certain operations to be subject to licence
6. The 1[Board] may, by notification in the official Gazette, provide that, from such date as may be specified in the notification, no person shall, except under the authority and in accordance with the terms and conditions of a licence granted
under this Act, engage in-
(a) the production or manufacture or any process of the production or manufacture of any specified excisable goods or of saltpetre or of any specified component parts or ingredients of such goods or of specified containers of such goods,
(b) the wholesale purchase or sale (whether on his own account or as a broker or commission agent) or the storage of any excisable goods specified in this behalf in Part A of the Second Schedule, or
(c) providing or rendering any excisable services.

  • 1
    The word “Board” was substituted for the words “National Board of Revenue” by section 5 of the Finance Act, 1979 (Act No. V of 1979)
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