Investment Incentives Order, 2001 · As enacted · Part VII
Section 54
Official textFrom Attorney General's Chambers, unchanged
Where an export product or export produce is the subject·matter of an offence committed under the Customs Act (Chapter 36), or any regulations made thereunder, and the Collector is satisfied that, if the offence had not been detected, the export enterprise concerned in the commission of such an offence would have been able to claim relief from tax to which it was not entitled, then such an offence shall be deemed to be an offence under this Order whether a claim for tax relief has been made or not and may be dealt with accordingly but so that no person shall be punished more than once for the same offence.
export product
"export product" means a product approved under section 39 as export product;
Terms defined in s 3
Collector
Defined · s 3"Collector" means the Collector of Income Tax appointed under the Income Tax Act;
export enterprise
Defined · s 3"export enterprise" means any company which has been approved by the Minister and to which an export certificate has been issued under section 40;
export produce
Defined · s 3"export produce" means a produce of agricltllture, forestry and fisheries approved under section 39 as export produce;
export product
Defined · s 3"export product" means a product approved under section 39 as export product;
Part VIII
Part IX
International Trade Incentives
Part X
Foreign Loans for Productive Equipment
Part XI
Investment Allowances
Part XII
Part XIII