Amendment status not verified — confirm the current text below against the official source.
Power to make rules .-(l) The Central Government may, by notifica- tion in the Official Gazette, make rules to carry out the purposes of this Act. (2) In particular. and without. prejudice to the generality of the forego- ing power, such rules may- (i) provide for the assessment and collection of duties levied under this Act, the authorities by whom functions under this Act are to be discharged, the issue of notices requiring payment, the manner in which the duties shall be payable and the recovery of the duty not paid: 8 MEI)ICINALANDTOILETPREPARATIONS SECTION 8 (EXCISE DUTIES ) ACT, 1955 (b) evades the payment of any duty of excise payable under this Act: or (c) fails to supply any information which he is required by rules made under this Act to supply or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false infor- mation: or (d) attempts to commit or abets the commission of any offence mentioned in Cl. (a) or Cl. (b), he shall for every such offence be punishable with imprisonment for a term which may extend to six months , or with fine which may extend to two thousand rupees, or with both. Comments Applicability .-When the goods seized have not been proved to be dutiable goods, the conviction under Sec. 7 (a) of the Act cannot be sustained. I General principles of construction .-There is one principle on which there is complete unanimity of all the Courts in the world and this is that where the words or the language used in a statute are clear and cloudless, plain, simple and explicit unclouded and unobscured, intelligible and pointed so as to admit of no ambiguity, vagueness, uncertainty or equivocation, there is absolutely no room for deriving support from external side . In such cases, the statute should be interpreted on the face of the language itself without adding. subtracting or omitting words therefrom. Where the language is plain, and unambiguous the Court is not entitled to go behind the language so as to add or supply omissions z pd thus play the role of a political reformer or of a wise counsel to the Legislature. Construction of a section.-It is an elementary rule that construction of a section is to be made of all parts together. It is not permissible to omit any part of it. For, the principle that the statute must be read as a whole, is equally applicable to different parts of the same section.