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        Bills

        Clause 112 - Amendment of section 32L.

        Finance Bill, 2025
        Central Excise

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        Transfer of Settlement Commission powers to Interim Board, with section provisions applying mutatis mutandis. The amendment transfers the exercise of the Settlement Commission's powers under section 32L to an Interim Board, and stipulates that the section's provisions shall apply mutatis mutandis to the Interim Board; the bill likewise provides that the Interim Board will exercise or perform powers and functions of the Settlement Commission under related settlement sections, with those sections applying mutatis mutandis to the Interim Board.
                          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.

                                Transfer of Settlement Commission powers to Interim Board, with section provisions applying mutatis mutandis.

                                The amendment transfers the exercise of the Settlement Commission's powers under section 32L to an Interim Board, and stipulates that the section's provisions shall apply mutatis mutandis to the Interim Board; the bill likewise provides that the Interim Board will exercise or perform powers and functions of the Settlement Commission under related settlement sections, with those sections applying mutatis mutandis to the Interim Board.


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