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        F. Acts / Amendment Acts

        Section 31 - Amendment of Act 1 of 1949

        Finance Act, 1970
        Chapter V
        INDIRECT TAXES

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        Statutory amendment updates reference year in Indian Tariff Amendment Act, altering cited year in specified sections. Amendment effects a targeted reference year substitution within the Indian Tariff (Amendment) Act, 1949 by replacing the earlier cited year with the subsequent year in two specified provisions; the change is a textual legislative revision confined to updating temporal references.
                          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.

                                Statutory amendment updates reference year in Indian Tariff Amendment Act, altering cited year in specified sections.

                                Amendment effects a targeted reference year substitution within the Indian Tariff (Amendment) Act, 1949 by replacing the earlier cited year with the subsequent year in two specified provisions; the change is a textual legislative revision confined to updating temporal references.


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