Circular of the Department of Revenue dated 9th March, 1991 on section 4 of the Indecent Representation of Women (Prohibition) Act, 1986 [C10-FFE]
As at 7 September 2026. In force from 9 March 1991.
F. No. 24/4/1991-DEPA
Government of India
Ministry of Finance
Department of Revenue
New Delhi, dated the 9th March, 1991
To
All Excises Officer and Commissioners
Subject: Section 4 of the Indecent Representation of Women (Prohibition) Act, 1986 (60 of 1986), the transport of excisable articles, regarding.
1. References have been received in the Department of Revenue seeking clarification on the manner in which section 4 of the Indecent Representation of Women (Prohibition) Act, 1986 (60 of 1986) (hereinafter referred to as the Act) is to be applied to transporters who undertake the transport of excisable articles at more than one place.
2. The matter has been examined. Section 4 of the Act requires every transporter to make an application to the Commissioner within the period stated in that section.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the transport of excisable articles is undertaken, and the Commissioner shall process each application in accordance with section 4 of the Act and the rules made thereunder.
4. Difficulties, if any, in the implementation of this circular may be brought to the notice of the Department of Revenue.
(Under Secretary to the Government of India)
Made under
No enabling provision stated.
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