The Federal Excise Act, 2005
Federal Acts · Federal · 2005 · VII of 2005
Legal status
In force
Effective date
2005-07-01
Sections
79
- First Schedule Table I: First Schedule Table I
- First Schedule Table II: First Schedule Table II
- First Schedule Table III: First Schedule Table III
- Fourth Schedule: Fourth Schedule(repealed)
- Second Schedule: Second Schedule
- Third Schedule Table I: Third Schedule Table I
- Third Schedule Table II: Third Schedule Table II
II — Levy, Collection and Payment of Duty
- Section 3: Duties specified in the First Schedule to be levied
- Section 3A: Omitted(repealed)
- Section 4: Filing of return and payment of duty etc
- Section 5: Zero rate of duty and drawback of duty etc
- Section 6: Adjustment of duties of excise
- Section 7: Application of the provisions of the Sales Tax Act, 1990
- Section 8: Default surcharge
- Section 9: Liability for payment of duty in the case of private
- Section 10: Applicable value and rate of duty
- Section 11: Collection of excess duty etc
- Section 12: Determination of value for the purposes of duty
- Section 13: Registration
- Section 14: Recovery of unpaid duty or of erroneously refunded duty
- Section 14A: Short paid amounts recoverable
- Section 14B: Assessment giving effect to an order
- Section 14C: Power of tax authorities to modify orders
- Section 15: Application of the Customs Act, 1969
- Section 16: Exemptions
- Section 17: Records
- Section 18: Invoices
III — Offences and Penalties
- Section 19: Offences, penalties, fines and allied matters
- Section 19A: Omitted(repealed)
- Section 20: Appointment of Special Judges for trial of offences
- Section 21: Trial of offences by Special Judge
- Section 21A: Appeal against the order of Special Judge
- Section 22: Power to arrest and prosecute
- Section 23: Power to summon persons to give evidence and produce
- Section 24: Officers required to assist
IV — Searches, Arrests and Seizures
V — Powers, Adjudication and Appeals
- Section 29: Appointment of Federal excise officers and delegation
- Section 29A: Tax Fraud Investigation Wing Inland Revenue
- Section 30: Use of powers of subordinate officer
- Section 31: Omitted(repealed)
- Section 32: Option to pay fine in lieu of confiscation of conveyance
- Section 33: Appeals to
- Section 33A: Omitted(repealed)
- Section 34: Appeals to the Appellate Tribunal
- Section 34A: Reference to the High Court
- Section 34AB: Saving
- Section 35: Powers of Board or
- Section 36: Power to rectify mistakes in orders
- Section 37: Deposit, pending appeal, of duty demanded or penalty
- Section 38: Alternative dispute resolution
- Section 39: Exclusion of time taken for copy
VI — Supplemental Provisions
- Section 40: Power of Board to make rules
- Section 41: Bar of suit and limitation of suit and other legal
- Section 42: Observance of Board
- Section 42A: Reference to authorities
- Section 42B: Selection for audit by the Board
- Section 42C: Reward to Inland Revenue officers and officials
- Section 42D: Reward to whistleblowers
- Section 43: Removal of difficulties and condonation of time
- Section 43A: Issuance of duplicate of
- Section 44: Refund of duty
- Section 44A: Delayed refund
- Section 45: Access to records and posting of excise staff
- Section 45A: Monitoring or tracking by electronic or other means
- Section 45AA: Licensing of brand name
- Section 46: Audit
- Section 47: Service of notices and other documents
- Section 47A: Agreements for the exchange of information
- Section 47AB: Real-time access to information and databases
- Section 47B: Disclosure of information by a public servant
- Section 47C: Validation
- Section 48: Repeal
- Section 49: Fee and service charges
- Section 50: Uniform
Legal information only. Verify current law and obtain advice from a qualified lawyer for your circumstances.