Home Acts & Rules F. Acts / Amendment Acts Finance Acts Finance Act, 1994 Chapters List Chapter V Service Tax This
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Section 90 - Cognizance of offences - Finance Act, 1994Extract 1 [ 90. Cognizance of offences ( 1 ) An offence under clause ( ii ) of sub-section ( 1 ) of section 89 shall be cognizable. ( 2 ) 2 [***] ] ************ 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. 2. Omitted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016,before it was read as, ( 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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