https://www.taxtmi.com/caselaws?id=167158 The expression "duty of excise" in the Provisional Collection of Taxes Act, 1931 is construed broadly and is not confined to basic excise duty under the Central Excises and Salt Act, 1944. Earlier Delhi High Court rulings based on the special definition in Section 280ZD of the Income-tax Act, 1961 were not controlling, because that definition was context-specific. A later definition in the Central Excise Laws (Amendment and Validation) Act, 1982 was likewise limited to that enactment and did not govern the Provisional Collection of Taxes Act. On the ordinary meaning adopted consistently with Modi Rubber, the phrase includes special duty of excise, giving immediate effect to the Finance Bill, 1980 declaration under clause 5(1). en-us Fri, 24 Feb 1984 00:00:00 +0530 Tue, 09 Dec 2014 15:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167158 The expression "duty of excise" in the Provisional Collection of Taxes Act, 1931 is construed broadly and is not confined to basic excise duty under the Central Excises and Salt Act, 1944. Earlier Delhi High Court rulings based on the special definition in Section 280ZD of the Income-tax Act, 1961 were not controlling, because that definition was context-specific. A later definition in the Central Excise Laws (Amendment and Validation) Act, 1982 was likewise limited to that enactment and did not govern the Provisional Collection of Taxes Act. On the ordinary meaning adopted consistently with Modi Rubber, the phrase includes special duty of excise, giving immediate effect to the Finance Bill, 1980 declaration under clause 5(1). Case-Laws Central Excise Fri, 24 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167158