The Customs Act, 1962
Administered Ministry: Ministry of Finance / Department of Revenue
Section
Section 28J Applicability of advance ruling.
(1) The advance ruling pronounced by the Authority under section 28-I shall be binding only--
(a) on the applicant who had sought it;
(b) in respect of any matter referred to in sub-section (2) of section 28H;
(c) on the 1[Principal Commissioner of Customs or Commissioner of Customs], and the customs authorities subordinate to him, in respect of the applicant.
2[(2) The advance ruling referred to in sub-section (1) shall remain valid for three years or till there is a change in law or facts on the basis of which the advance ruling has been pronounced, whichever is earlier:
Provided that in respect of any advance ruling in force on the date on which the Finance Bill, 2022 receives the assent of the President, the said period of three years shall be reckoned from the date on which the said Finance Bill receives the assent of the President.]
(a) on the applicant who had sought it;
(b) in respect of any matter referred to in sub-section (2) of section 28H;
(c) on the 1[Principal Commissioner of Customs or Commissioner of Customs], and the customs authorities subordinate to him, in respect of the applicant.
2[(2) The advance ruling referred to in sub-section (1) shall remain valid for three years or till there is a change in law or facts on the basis of which the advance ruling has been pronounced, whichever is earlier:
Provided that in respect of any advance ruling in force on the date on which the Finance Bill, 2022 receives the assent of the President, the said period of three years shall be reckoned from the date on which the said Finance Bill receives the assent of the President.]
1. Subs. by Act 25 of 2014, s. 78, for Commissioner of Customs (w.e.f. 6-8-2014).
2. Subs. by Act 6 of 2022, s. 93, for sub-section (2) (w.e.f. 30-3-2022).
2. Subs. by Act 6 of 2022, s. 93, for sub-section (2) (w.e.f. 30-3-2022).
Section 28K Advance ruling to be void in certain circumstances.
(1) Where the Authority finds, on a representation made to it by the 1 [Principal Commissioner of Customs or Commissioner of Customs] or otherwise, that an advance ruling pronounced by it under sub-section (6) of section 28-I has been obtained by the applicant by fraud or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act shall apply 2 *** to the applicant as if such advance ruling had never been made.
3[Provided that in computing the period of two years referred to in clause (a) of sub-section (1) of section 28, or five years referred to in sub-section (4) thereof, for service of notice for recovery of any duty not levied, short-levied, not paid or short-paid on account of the advance ruling, the period beginning with the date of such advance ruling and ending with the date of the order under this sub-section shall be excluded.]
(2) A copy of the order made under sub-section (1) shall be sent to the applicant and the 4[Principal Commissioner of Customs or Commissioner of Customs].
3[Provided that in computing the period of two years referred to in clause (a) of sub-section (1) of section 28, or five years referred to in sub-section (4) thereof, for service of notice for recovery of any duty not levied, short-levied, not paid or short-paid on account of the advance ruling, the period beginning with the date of such advance ruling and ending with the date of the order under this sub-section shall be excluded.]
(2) A copy of the order made under sub-section (1) shall be sent to the applicant and the 4[Principal Commissioner of Customs or Commissioner of Customs].
1. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
2. The brackets and words "(after excluding the period beginning with the date of such advance ruling and ending with the date of order under this sub-section)" omitted by Act 13 of 2018, s. 69 (w.e.f. 28-3-2018).
3. The proviso ins. by Act 13 of 2018, s. 69 (w.e.f. 28-3-2018).
4. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
2. The brackets and words "(after excluding the period beginning with the date of such advance ruling and ending with the date of order under this sub-section)" omitted by Act 13 of 2018, s. 69 (w.e.f. 28-3-2018).
3. The proviso ins. by Act 13 of 2018, s. 69 (w.e.f. 28-3-2018).
4. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
Section 28KA Appeal.
1[28KA. Appeal.--(1) Any officer authorised by the Board, by notification, or the applicant may file an appeal to the 2[High Court] against any ruling or order passed by the Authority, within sixty days from the date of the communication of such ruling or order, in such form and manner as may be prescribed:
Provided that where the 2[High Court] is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period so specified, it may allow a further period of thirty days for filing such appeal.
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Provided that where the 2[High Court] is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period so specified, it may allow a further period of thirty days for filing such appeal.
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1. Section 28KA shall stand inserted (date to be notified) by Act 13 of 2018, s. 70.
2. Subs. by Act 33 of 2021, s. 12, for Appellate Authority (w.e.f. 4-4-2021).
3. Sub-section (2) omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).
2. Subs. by Act 33 of 2021, s. 12, for Appellate Authority (w.e.f. 4-4-2021).
3. Sub-section (2) omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).
Section 28L Powers of Authority.
28L. Powers of 1[Authority or Appellate Authority].--(1) The 1[Authority or Appellate Authority] shall, for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908).
(2) The 1[Authority or Appellate Authority] shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974), and every proceeding before the 1[Authority or Appellate Authority] shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purpose of section 196, of the Indian Penal Code (45 of 1860).
(2) The 1[Authority or Appellate Authority] shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974), and every proceeding before the 1[Authority or Appellate Authority] shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purpose of section 196, of the Indian Penal Code (45 of 1860).
1. Subs. by s. 71, ibid., for "Authority" (w.e.f. 28-3-2018).
Section 28M Procedure for Authority.
1[28M. Procedure for Authority 2***.--(1) The Authority shall follow such procedure as may be prescribed.
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1. Subs. by s. 72, ibid., for section 28M (w.e.f. 28-3-2018).
2. The words “and Appellate Authority” omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).
3. Sub-section (2) omitted by s. 12, ibid. (w.e.f. 4-4-2021).
2. The words “and Appellate Authority” omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).
3. Sub-section (2) omitted by s. 12, ibid. (w.e.f. 4-4-2021).
Section 29 Arrival of vessels and aircrafts in India.
(1) The person-in-charge of a vessel or an aircraft entering India from any place outside India shall not cause or permit the vessel or aircraft to call or land--
(a) for the first time after arrival in India; or
(b) at any time while it is carrying passengers or cargo brought in that vessel or aircraft;
at any place other than a customs port or a customs airport, as the case may be 1 [unless permitted by the Board].
(2) The provisions of sub-section (1) shall not apply in relation to any vessel or aircraft which is compelled by accident, stress of weather or other unavoidable cause to call or land at a place other than a customs port or customs airport but the person-in-charge of any such vessel or aircraft--
(a) shall immediately report the arrival of the vessel or the landing of the aircraft to the nearest customs officer or the officer-in-charge of a police station and shall on demand produce to him the log book belonging to the vessel or the aircraft;
(b) shall not without the consent of any such officer permit any goods carried in the vessel or the aircraft to be unloaded from, or any of the crew or passengers to depart from the vicinity of, the vessel or the aircraft; and
(c) shall comply with any directions given by any such officer with respect to any such goods,
and no passenger or member of the crew shall, without the consent of any such officer, leave the immediate vicinity of the vessel or the aircraft:
Provided that nothing in this section shall prohibit the departure of any crew or passengers from the vicinity of, or the removal of goods from, the vessel or aircraft where the departure or removal is necessary for reasons of health, safety or the preservation of life or property.
(a) for the first time after arrival in India; or
(b) at any time while it is carrying passengers or cargo brought in that vessel or aircraft;
at any place other than a customs port or a customs airport, as the case may be 1 [unless permitted by the Board].
(2) The provisions of sub-section (1) shall not apply in relation to any vessel or aircraft which is compelled by accident, stress of weather or other unavoidable cause to call or land at a place other than a customs port or customs airport but the person-in-charge of any such vessel or aircraft--
(a) shall immediately report the arrival of the vessel or the landing of the aircraft to the nearest customs officer or the officer-in-charge of a police station and shall on demand produce to him the log book belonging to the vessel or the aircraft;
(b) shall not without the consent of any such officer permit any goods carried in the vessel or the aircraft to be unloaded from, or any of the crew or passengers to depart from the vicinity of, the vessel or the aircraft; and
(c) shall comply with any directions given by any such officer with respect to any such goods,
and no passenger or member of the crew shall, without the consent of any such officer, leave the immediate vicinity of the vessel or the aircraft:
Provided that nothing in this section shall prohibit the departure of any crew or passengers from the vicinity of, or the removal of goods from, the vessel or aircraft where the departure or removal is necessary for reasons of health, safety or the preservation of life or property.
1. Ins. by Act 17 of 2013, s. 69 (w.e.f. 10-5-2013).
Section 30 Delivery of arrival manifest or import manifest or import report.
30. Delivery of 1 [arrival manifest or import manifest] or import report.--2 [(1) The person-incharge of --
(i) a vessel; or
(ii) an aircraft; or
(iii) a vehicle,
carrying imported goods 3 [or export goods] or any other person as may be specified by the Central Government, by notification in the Official Gazette, in this behalf shall, in the case of a vessel or an aircraft, deliver to the proper officer 4 [an 1 [arrival manifest or import manifest] by presenting electronically prior to the arrival] of the vessel or the aircraft, as the case may be, and in the case of a vehicle, an import report within twelve hours after its arrival in the customs station, in 5 [such form and manner as may be prescribed] and if the 1 [arrival manifest or import manifest] or the import report or any part thereof, is not delivered to the proper officer within the time specified in this sub-section and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or any other person referred to in this sub-section, who caused such delay, shall be liable to a penalty not exceeding fifty thousand rupees:]
6 [Provided that the 7 [Principal Commissioner of Customs or Commissioner of Customs] may, in cases cases where it is not feasible to deliver 1 [arrival manifest or import manifest] by presenting electronically, allow the same to be delivered in any other manner.]
(2) The person delivering the 8 [arrival manifest or import manifest] or import report shall at the foot thereof make and subscribe to a declaration as to the truth of its contents.
(3) If the proper officer is satisfied that the 8 [arrival manifest or import manifest] or import report is in any way incorrect or incomplete, and that there was no fraudulent intention, he may permit it to be amended or supplemented.
(i) a vessel; or
(ii) an aircraft; or
(iii) a vehicle,
carrying imported goods 3 [or export goods] or any other person as may be specified by the Central Government, by notification in the Official Gazette, in this behalf shall, in the case of a vessel or an aircraft, deliver to the proper officer 4 [an 1 [arrival manifest or import manifest] by presenting electronically prior to the arrival] of the vessel or the aircraft, as the case may be, and in the case of a vehicle, an import report within twelve hours after its arrival in the customs station, in 5 [such form and manner as may be prescribed] and if the 1 [arrival manifest or import manifest] or the import report or any part thereof, is not delivered to the proper officer within the time specified in this sub-section and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or any other person referred to in this sub-section, who caused such delay, shall be liable to a penalty not exceeding fifty thousand rupees:]
6 [Provided that the 7 [Principal Commissioner of Customs or Commissioner of Customs] may, in cases cases where it is not feasible to deliver 1 [arrival manifest or import manifest] by presenting electronically, allow the same to be delivered in any other manner.]
(2) The person delivering the 8 [arrival manifest or import manifest] or import report shall at the foot thereof make and subscribe to a declaration as to the truth of its contents.
(3) If the proper officer is satisfied that the 8 [arrival manifest or import manifest] or import report is in any way incorrect or incomplete, and that there was no fraudulent intention, he may permit it to be amended or supplemented.
1. Subs. by Act 13 of 2018, s. 56, for "import manifest" (w.e.f. 28-3-2018).
2. Subs. by Act 32 of 2003, s. 112, for sub-section (1) (w.e.f 14-5-2003).
3. Ins. by Act 13 of 2018, s. 73 (w.e.f. 28-3-2018).
4. Subs. by Act 17 of 2013, s. 70, for "an import manifest prior to the arrival" (w.e.f. 10-5-2013).
5. Subs. by Act 13 of 2018, s. 73, for "the prescribed form" (w.e.f. 28-3-2018).
6. Ins. by Act 17 of 2013, s. 70 (w.e.f. 10-5-2013).
7. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014)
8. Subs. by Act 13 of 2018, s. 56, for "import manifest" (w.e.f. 28-3-2018).
2. Subs. by Act 32 of 2003, s. 112, for sub-section (1) (w.e.f 14-5-2003).
3. Ins. by Act 13 of 2018, s. 73 (w.e.f. 28-3-2018).
4. Subs. by Act 17 of 2013, s. 70, for "an import manifest prior to the arrival" (w.e.f. 10-5-2013).
5. Subs. by Act 13 of 2018, s. 73, for "the prescribed form" (w.e.f. 28-3-2018).
6. Ins. by Act 17 of 2013, s. 70 (w.e.f. 10-5-2013).
7. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014)
8. Subs. by Act 13 of 2018, s. 56, for "import manifest" (w.e.f. 28-3-2018).
Section 30A Passenger and crew arrival manifest and passenger name record information.
1[30A. Passenger and crew arrival manifest and passenger name record information.--(1) The person-in-charge of a conveyance that enters India from any place outside India or any other person as may be specified by the Central Government by notification in the Official Gazette, shall deliver to the proper officer--
(i) the passenger and crew arrival manifest before arrival in the case of an aircraft or a vessel and upon arrival in the case of a vehicle; and
(ii) the passenger name record information of arriving passengers,
in such form, containing such particulars, in such manner and within such time, as may be prescribed.
(2) Where the passenger and crew arrival manifest or the passenger name record information or any part thereof is not delivered to the proper officer within the prescribed time and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or the other person referred to in sub-section (1) shall be liable to such penalty, not exceeding fifty thousand rupees, as may be prescribed.]
(i) the passenger and crew arrival manifest before arrival in the case of an aircraft or a vessel and upon arrival in the case of a vehicle; and
(ii) the passenger name record information of arriving passengers,
in such form, containing such particulars, in such manner and within such time, as may be prescribed.
(2) Where the passenger and crew arrival manifest or the passenger name record information or any part thereof is not delivered to the proper officer within the prescribed time and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or the other person referred to in sub-section (1) shall be liable to such penalty, not exceeding fifty thousand rupees, as may be prescribed.]
1. Ins. by Act 7 of 2017, s. 98 (w.e.f. 31-3-2017).
Section 31 Imported goods not to be unloaded from vessel until entry inwards granted.
(1) The master of a vessel shall not permit the unloading of any imported goods until an order has been given by the proper officer granting entry inwards to such vessel.
(2) No order under sub-section (1) shall be given until an 1 [arrival manifest or import manifest] has been delivered or the proper officer is satisfied that there was sufficient cause for not delivering it.
(3) Nothing in this section shall apply to the unloading of baggage accompanying a passenger or a member of the crew, mail bags, animals, perishable goods and hazardous goods.
(2) No order under sub-section (1) shall be given until an 1 [arrival manifest or import manifest] has been delivered or the proper officer is satisfied that there was sufficient cause for not delivering it.
(3) Nothing in this section shall apply to the unloading of baggage accompanying a passenger or a member of the crew, mail bags, animals, perishable goods and hazardous goods.
1. Subs. by Act 13 of 2018, s. 56, for "import manifest" (w.e.f. 28-3-2018).
Section 32 Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report.
32. Imported goods not to be unloaded unless mentioned in 1 [arrival manifest or import manifest] or import report.--No imported goods required to be mentioned under the regulations in an 1 [arrival manifest or import manifest] or import report shall, except with the permission of the proper officer, be unloaded at any customs station unless they are specified in such manifest or report for being unloaded at that customs station.
1. Subs. by Act 13 of 2018, s. 56, for "import manifest" (w.e.f. 28-3-2018)
Section 33 Unloading and loading of goods at approved places only.
Except with the permission of the proper officer, no imported goods shall be unloaded, and no export goods shall be loaded, at any place other than a place approved under clause (a) of section 8 for the unloading or loading of such goods.
Section 34 Goods not to be unloaded or loaded except under supervision of customs officer.
Imported goods shall not be unloaded from, and export goods shall not be loaded on, any conveyance except under the supervision of the proper officer:
Provided that the Board may, by notification in the Official Gazette, give general permission and the proper officer may in any particular case give special permission, for any goods or class of goods to be unloaded or loaded without the supervision of the proper officer.
Provided that the Board may, by notification in the Official Gazette, give general permission and the proper officer may in any particular case give special permission, for any goods or class of goods to be unloaded or loaded without the supervision of the proper officer.
Section 35 Restrictions on goods being water-borne.
No imported goods shall be water-borne for being landed from any vessel, and no export goods which are not accompanied by a shipping bill, shall be water-borne for being shipped, unless the goods are accompanied by a boat-note in the prescribed form:
Provided that the Board may, by notification in the Official Gazette, give general permission, and the proper officer may in any particular case give special permission, for any goods or any class of goods to be water-borne without being accompanied by a boat-note.
Provided that the Board may, by notification in the Official Gazette, give general permission, and the proper officer may in any particular case give special permission, for any goods or any class of goods to be water-borne without being accompanied by a boat-note.
Section 36 Restrictions on unloading and loading of goods on holidays, etc.
No imported goods shall be unloaded from, and no export goods shall be loaded on, any conveyance on any Sunday or on any holiday observed by the Customs Department or on any other day after the working hours, except after giving the prescribed notice and on payment of the prescribed fees, if any:
Provided that no fees shall be levied for the unloading and loading of baggage accompanying a passenger or a member of the crew, and mail bags.
Provided that no fees shall be levied for the unloading and loading of baggage accompanying a passenger or a member of the crew, and mail bags.
Section 37 Power to board conveyances.
The proper officer may, at any time, board any conveyance carrying imported goods or export goods and may remain on such conveyance for such period as he considers necessary.
Section 38 Power to require production of documents and ask questions.
For the purposes of carrying out the provisions of this Act, the proper officer may require the person-in-charge of any conveyance or animal carrying imported goods or export goods to produce any document and to answer any questions and thereupon such person shall produce such documents and answer such questions.
Section 39 Export goods not to be loaded on vessel until entry-outwards granted.
The master of a vessel shall not permit the loading of any export goods, other than baggage and mail bags, until an order has been given by the proper officer granting entry-outwards to such vessel.
Section 40 Export goods not to be loaded unless duly passed by proper officer.
The person-in-charge of a conveyance shall not permit the loading at a customs station--
(a) of export goods, other than baggage and mail bags, unless a shipping bill or bill of export or a bill of transhipment, as the case may be, duly passed by the proper officer, has been handed over to him by the exporter;
(b) of baggage and mail bags, unless their export has been duly permitted by the proper officer.
(a) of export goods, other than baggage and mail bags, unless a shipping bill or bill of export or a bill of transhipment, as the case may be, duly passed by the proper officer, has been handed over to him by the exporter;
(b) of baggage and mail bags, unless their export has been duly permitted by the proper officer.
Section 41 Delivery of departure manifest or export manifest or export report.
41. Delivery of 1[departure manifest or export manifest] or export report.--(1) 2[The person-in-charge of a conveyance carrying export goods or imported goods or any other person as may be specified by the Central Government, by notification, shall, before departure of the conveyance from a customs station, deliver to the proper officer in the case of a vessel or aircraft, a departure manifest or an export manifest by presenting electronically, and in the case of a vehicle, an export report, in such form and manner as may be prescribed and in case, such person-in-charge or other person fails to deliver the departure manifest or export manifest or the export report or any part thereof within such time, and the proper officer is satisfied that there is no sufficient cause for such delay, such person-in-charge or other person shall be liable to pay penalty not exceeding fifty thousand rupees.]
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4[Provided that the 5[Principal Commissioner of Customs or Commissioner of Customs may, in cases where it is not feasible to deliver the 6[departure manifest or export manifest] by presenting electronically, allow the same to be delivered in any other manner.]
(2) The person delivering the 6[departure manifest or export manifest] or export report shall at the foot thereof make and subscribe to a declaration as to the truth of its contents.
(3) If the proper officer is satisfied that the 6[departure manifest or export manifest] or export report is in any way incorrect or incomplete and that there was no fraudulent intention, he may permit such manifest or report to be amended or supplemented.
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4[Provided that the 5[Principal Commissioner of Customs or Commissioner of Customs may, in cases where it is not feasible to deliver the 6[departure manifest or export manifest] by presenting electronically, allow the same to be delivered in any other manner.]
(2) The person delivering the 6[departure manifest or export manifest] or export report shall at the foot thereof make and subscribe to a declaration as to the truth of its contents.
(3) If the proper officer is satisfied that the 6[departure manifest or export manifest] or export report is in any way incorrect or incomplete and that there was no fraudulent intention, he may permit such manifest or report to be amended or supplemented.
1. Subs. by Act 13 of 2018, s. 56, for "export manifest" (w.e.f. 28-3-2018).
2. Subs. by Act 23 of 2019, s. 70, for certain words (w.e.f. 1-8-2019).
3. Proviso omitted by Act of 23 of 2004, s. 66 (w.e.f. 10-9-2004).
4. Ins. by Act 17 of 2013, s. 71 (w.e.f. 10-5-2013).
5. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
6. Subs. by Act 13 of 2018, s. 56, for "export manifest" (w.e.f. 28-3-2018).
2. Subs. by Act 23 of 2019, s. 70, for certain words (w.e.f. 1-8-2019).
3. Proviso omitted by Act of 23 of 2004, s. 66 (w.e.f. 10-9-2004).
4. Ins. by Act 17 of 2013, s. 71 (w.e.f. 10-5-2013).
5. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
6. Subs. by Act 13 of 2018, s. 56, for "export manifest" (w.e.f. 28-3-2018).
Section 41A Passenger and crew departure manifest and passenger name record information.
1[41A. Passenger and crew departure manifest and passenger name record information.--(1) The person-in-charge of a conveyance that departs from India to a place outside India or any other person as may be specified by the Central Government by notification in the Official Gazette, shall deliver to the proper officer--
(i) the passenger and crew departure manifest; and
(ii) the passenger name record information of departing passengers,
in such form, containing such particulars, in such manner and within such time, as may be prescribed.
(2) Where the passenger and crew departure manifest or the passenger name record information or any part thereof is not delivered to the proper officer within the prescribed time and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or the other person referred to in sub-section (1) shall be liable to such penalty, not exceeding fifty thousand rupees, as may be prescribed.]
(i) the passenger and crew departure manifest; and
(ii) the passenger name record information of departing passengers,
in such form, containing such particulars, in such manner and within such time, as may be prescribed.
(2) Where the passenger and crew departure manifest or the passenger name record information or any part thereof is not delivered to the proper officer within the prescribed time and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or the other person referred to in sub-section (1) shall be liable to such penalty, not exceeding fifty thousand rupees, as may be prescribed.]
1. Ins. by Act 7 of 2017, s. 99 (w.e.f. 31-3-2017).