Chapter V of Finance Act, 1994
  • Section

1[ 90. Cognizance of offences (1) An offence under clause (ii) of sub-section (1) of section 89 shall be cognizable.

(2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973(2 of 1974), all offences, except the offences specified in sub-section (1), shall be non-cognizable and bailable.]

 

 

 

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Notes:

1. Inserted vide Finance Act, 2013, w.e.f. 10th May, 2013, earlier it was omitted by the Finance (No. 2) Act, 1998, w.e.f. 16-10-1998.