Print View

[Section Index]

The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

Chapter VI


Power to write off sums due to Government
2[36C. When under this Act or the rules made thereunder a duty or any other money is payable to the Government by any person or a penalty is adjudged against any person and such duty, penalty or other sum has not been paid within the time it was required to be paid and the sum could not be recovered nor is recoverable from such person in the manner provided in section 11 due to bankruptcy or untraceability of such person or for any other reason, the Government may write-off such duty, penalty or other sum, wholly or partially as it deems fit.]

  • 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 36C was inserted by section 2 of the Finance Act,1996 (Act No. XVIII of 1996)
Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs