t may be noted that section 155 (2) does not apply to suits. In other respects. it is broadly similar to section 80 of the Code of Civil Procedure.

 Section 155 (2) - No proceeding other than a suit shall be commenced against the Central Government or any officer of the Government or a local authority for anything purporting to be done in pursuance of this Act without giving the Central Government or such officer a month's previous notice in writing of the intended proceeding and of the cause thereof, or after the expiration of three months from accrual of such cause"."

It may be noted that this section does not apply to suits.

In other respects. it is broadly similar to section 80  of the Code of Civil Procedure, though the period of notice is only one month, as contrasted with the period of two months provided  in section 80 of  Civil Procedure Code.

Relation between Duty of Customs under the Customs Act 1962 and Duty of Excise under Central Excise Tariff Act, 1985.

 Relation between  Duty of Customs under the Customs Act 1962  and  Duty of Excise  under Central Excise Tariff Act, 1985.

Chapter II  Levy & Collection of Duty

1 [Section 3. Duties specified in First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 to be levied. -

(1) There shall be levied and collected in such manner as may be prescribed a duty of excise to be called the Central Value Added Tax (CENVAT) on all excisable goods (excluding goods produced or manufactured in special economic zones) which are produced or manufactured in India as, and at the rates, set forth in the Fourth Schedule :

Provided that the duty of excise which shall be levied and collected on any excisable goods which are produced or manufactured by a hundred per cent. export-oriented undertaking and brought to any other place in India, shall be an amount equal to the aggregate of the duties of customs which would be leviable under the Customs Act, 1962 (52 of 1962) or any other law for the time being in force, on like goods produced or manufactured outside India if imported into India, and where the said duties of customs are chargeable by reference to their value, the value of such excisable goods shall, notwithstanding anything contained in any other provision of this Act, be determined in accordance with the provisions of the Customs Act, 1962 and the Customs Tariff Act, 1975 (51 of 1975).

Explanation 1 . - Where in respect of any such like goods, any duty of customs leviable for the time being in force is leviable at different rates, then, such duty shall, for the purposes of this proviso, be deemed to be leviable at the highest of those rates.

The Law of limitation is essentially a law of peace and repose.

 The Law of limitation is essentially a law of peace and repose. The person who has

committed a crime and is not prosecuted for the crime for several years, must have

mental peace and repose and should not be under continuous apprehension that at

any time he may be criminally prosecuted. After some time, evidence in support of

defence may also be lost.

9.39. At present, none of the major Acts with which this Report is concerned,

contains a provision for limitation for prosecutions. Provisions as in section 40(2) of

the Central Excise Act apply to suits challenging action under the Act, and not to

prosecutions. The matters, however, is of some difficulty, and could be considered

better after a decision is taken about amendment of the Penal Code in this respect,

and after the working of the amended provisions is observed.

9.40. Besides the above points, a few other questions of a procedural nature arise,

which are discussed separately!

( Source : LAW COMMISSION OF INDIA FORTY-SEVENTH REPORT ON THE TRIAL AND PUNI$I-IIMENT OF SOCIAL AND ECQNOMEIII OFFENCES GOVERNMENT OF' INDIA MINISTRY OF LAW AND JUSTICE 'No.F.1(5)/71-LC. P.B. Gajendragadkar, Shastri~Bhavan, New Delhi-1. Dated 28th February, 1972.)