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[Section Index]

The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

Chapter VI


Revision by Government
36. The Government may on the application of any person aggrieved by any decision or order passed under section 35 or 35A 2[or 35B], if such application is made within a period of one hundred and twenty days from the date of the decision or order, pass such order in relation thereto as it thinks fit:
Provided that no order imposing or enhancing any penalty or fine or requiring payment of a greater amount of duty than has been determined in the decision or order in respect of which the application has been made shall be passed unless the person affected has been given an opportunity of showing cause against it and of being heard 3[:
Provided further that the Government may admit an application after the expiration of the aforesaid period, not exceeding one hundred and twenty days from the date of such expiration, if the Government is satisfied that the appellant has sufficient cause for not presenting the application within that period.]

  • 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
    The words “or 35B” were inserted by section 9 of the Finance Ordinace, 1978 (Ordinance No. XXI of 1978)
  • 3
    The colon (:) was substituted for the full-stop (.) and thereafter the proviso was added by section 9 of the Finance Ordinance, 1977 (Ordinance No. XXIII of 1977)
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