Explore graph

WorkspaceExplore graph

/

Starter corpuspartial coverage

399 of 399 records · 510 links · 2 verified

2 verified relationships

Preparing the graph…

Act

The Taxation Laws (Amendment) Act, 2017

Taxation Laws (Amendment) Act, 2017

Source-derivedCentral

Official source

Summary

An omnibus amending Act that altered customs, excise and sales-tax provisions and repealed several cesses. Section 18(1) and the Third Schedule repealed the Water (Prevention and Control of Pollution) Cess Act, 1977 in whole.

Record details

Act number: 18 of 2017
Jurisdiction: India (Union)
Status: In force
Enacted: 4 May 2017
Published: 5 May 2017
Source record: India Code 123456789/498229 — Notification Taxation Amendment Act05.05.2017.pdf
Locator: Section 18

Source record

The Taxation Laws (Amendment) Act, 2017 (Act 18 of 2017) — official PDF
Derived
Official documentSection 18Record India Code 123456789/498229 — Notification Taxation Amendment Act05.05.2017.pdf
“The enactments specified in the third column of the Third Schedule are hereby repealed to the extent specified in the fourth column thereof.”
Open official source
Published
Not recorded
Retrieved
24 Oct 2026
Verified
Not recorded
Fetched from India Code on 24 October 2026. The PDF is the gazetted Taxation Laws (Amendment) Act, 2017. The portal item metadata is unreliable — it carries the Rubber Act, 1947's identifiers and Act number 24 — so the gazetted text (No. 18 of 2017) is used. The text records assent on 4 April 2017 but carries the date 4 May 2017 and was published on 5 May 2017; the graph uses 4 May 2017 and discloses the discrepancy.

Source corrections

The official source carries a known defect. The corpus records the corrected value and the evidence for it.

Taxation Laws item carries another Act's identifiers
Act number
Source prints
The India Code item metadata for the Taxation Laws (Amendment) Act, 2017 carries the Rubber Act, 1947's identifiers and Act number 24.
Corpus records
The record uses the gazetted identity, the Taxation Laws (Amendment) Act, 2017 (No. 18 of 2017).
The gazetted text is headed “THE TAXATION LAWS (AMENDMENT) ACT, 2017 — NO. 18 OF 2017”. The linked document is followed rather than the item metadata.
Open source
Open in source · recorded 24 Oct 2026
The 2017 Act carries conflicting assent and date lines
Date
Source prints
The gazette line records assent on 4 April 2017, the Act's date line reads 4 May 2017, and the gazette itself is dated 5 May 2017.
Corpus records
The Act record uses 4 May 2017 as the enactment date and discloses the conflict on the record.
No further official document was verified that reconciles the three dates. The corpus does not assert 4 April 2017 as settled merely because it appears in the assent line.
Open source
Unresolved conflict · recorded 24 Oct 2026
Third Schedule heading points to section 15, not the repeal power
Cross-reference
Source prints
The Third Schedule is headed “(See section 15)”.
Corpus records
The corpus records the Water Cess repeal under section 18(1) and the Third Schedule.
Section 15 of the 2017 Act omits section 15 of the Central Sales Tax Act, 1956. The repeal is enacted by section 18(1), which repeals the enactments in the Third Schedule to the extent stated in its fourth column. The operative provision is followed.
Open source
Open in source · recorded 24 Oct 2026

Related records

No. 18 of 2017. The gazetted text records assent on 4 April 2017 but carries the date 4 May 2017 and was published on 5 May 2017; the graph uses 4 May 2017 and discloses the discrepancy. Section 1(2) leaves commencement to notification, with different dates permitted for different provisions, so no Act-wide commencement date is asserted. The India Code item metadata is unreliable, carrying the Rubber Act, 1947's identifiers and act number 24; the gazetted text is used.