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[Section Index]

The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

Chapter VI


Power of the Board on departmental proceedings
2[35A. (1) The 3[Board] may of its own motion call for and examine the record of any departmental proceedings under this Act or the rules made thereunder for the purpose of satisfying itself as to the legality or propriety of any decision or order passed therein by an officer subordinate to the Board and may pass such order as it thinks fit:
Provided that no order imposing or enhancing any penalty or fine or requiring payment of a greater amount of duty shall be passed by the Board unless the person affected by the proposed order has been given an opportunity of showing cause against it and of being heard.
(2) No decision or order shall be revised under this section after the expiry of three years from the date of such decision or order.]
(3) No proceeding under sub-section (1) shall be initiated in a case where an appeal under sub-section (1) of section 35 is pending except after the disposal of such appeal.

  • 1
    The word “case” was substituted for the words “confiscation and penalty” by section 3 of the Finance (1971-72) Order, 1972 (President’s Order No. 52 of 1972).
  • 2
    Section 35A was inserted by section 4 of the Finance Act, 1966 (Act No. XI of 1966)
  • 3
    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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