Circular of the Department of Revenue dated 26th July, 1996 on section 7 of the Indecent Representation of Women (Prohibition) Act, 1986 [C10-G59]
As at 6 September 2026. In force from 26 July 1996.
F. No. 4/85/1996-DEPA
Government of India
Ministry of Finance
Department of Revenue
New Delhi, dated the 26th July, 1996
To
All Excises Officer and Commissioners
Subject: Section 7 of the Indecent Representation of Women (Prohibition) Act, 1986 (60 of 1986), the manufacture of excisable articles, regarding.
1. References have been received in the Department of Revenue seeking clarification on the manner in which section 7 of the Indecent Representation of Women (Prohibition) Act, 1986 (60 of 1986) (hereinafter referred to as the Act) is to be applied to manufacturers who undertake the manufacture of excisable articles at more than one place.
2. The matter has been examined. Section 7 of the Act requires every manufacturer 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 manufacture of excisable articles is undertaken, and the Commissioner shall process each application in accordance with section 7 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.
Acts on (0)
none
Acted on by (0)
none
Not held (0)
none