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        Section 122 - Application of Scheme to indirect tax enactments.

        Finance (No. 2) Act, 2019
        Chapter V
        SABKA VISHWAS LEGACY DISPUTE RESOLUTION SCHEME, 2019

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        Applicability of Scheme: covers specified indirect tax enactments and permits government notification of additional Acts. The Scheme applies to specified indirect tax enactments including the Central Excise Act, 1944, the Central Excise Tariff Act, 1985, Chapter V of the Finance Act, 1994 and the listed cesses, sectoral excise and Finance Acts; the Central Government may also notify any other Act in the Official Gazette to bring it within the Scheme's scope.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Applicability of Scheme: covers specified indirect tax enactments and permits government notification of additional Acts.

                            The Scheme applies to specified indirect tax enactments including the Central Excise Act, 1944, the Central Excise Tariff Act, 1985, Chapter V of the Finance Act, 1994 and the listed cesses, sectoral excise and Finance Acts; the Central Government may also notify any other Act in the Official Gazette to bring it within the Scheme's scope.


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