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          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.

          <h1>Amendment to section 275 removes Principal Chief Commissioner and Chief Commissioner references, effective from 1 October 2024.</h1> The Finance (No. 2) Act, 2024 amends section 275 by omitting the words 'Principal Chief Commissioner or Chief Commissioner or' from clause (a) of sub section (1) and omitting 'Principal Chief Commissioner or Chief Commissioner or the' from sub section (1A), effective from the 1st day of October, 2024.

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