Vidhi Codex

The Health Security se National Security Cess Act, 2025

The Health Security se National Security Cess Act, 2025

Health202542 sections7 chapters

This law introduces a special tax called the Health Security se National Security Cess on the manufacture of pan masala in India. It applies to all individuals and businesses owning, leasing, or operating packaging machinery or manual processes used to produce these specified goods. Instead of taxing actual sales, the levy is calculated using machine production capacities and packaging weights. This legislation matters because it provides the Indian government with dedicated revenue specifically earmarked to fund vital public health initiatives and national security, while establishing strict registration requirements, audits, and severe penalties to prevent illegal tax evasion and ensure compliance.

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Chapter III HEALTH SECURITY SE NATIONAL SECURITY CESS →

  1. 4Levy and collection of cess.
  2. 5Manner of computation of cess.
  3. 6Power of Central Government to increase amount of cess in special circumstances.
  4. 7Purpose of levy of cess.

Chapter IV REGISTRATION AND RETURNS →

  1. 8Registration, cancellation and revocation.
  2. 9Declaration to be filed by taxable person.
  3. 10Payment of cess and returns.

Chapter V AUDIT AND ASSESSMENT →

  1. 11Scrutiny and assessments.
  2. 12Audit.
  3. 13Power to summon persons to give evidence and produce documents.
  4. 14Access to business premises.
  5. 15Officers to assist proper officers.
  6. 16Determination of cess not paid or short paid or erroneously refunded.
  7. 17Interest payable on delay in payment of cess.

Chapter VI OFFENCES ANDPENALTIES →

  1. 18Penalty for certain contravention.
  2. 19Punishment for certain contraventions.
  3. 20Offences by companies.
  4. 21Cognizance of offences.
  5. 22Presumption of culpable mental state.
  6. 23Compounding of offences.

Chapter VII INSPECTION, SEARCH AND SEIZURE →

  1. 24Power of inspection, search and seizure.
  2. 25Confiscation of specified goods or machine.
  3. 26Power to arrest.
  4. 27Recovery of amount due and assistance of officers.

Chapter VIII REVISION AND APPEALS →

  1. 28Revision.
  2. 29Appeals to appellate authority.
  3. 30Appeals to Appellate Tribunal.
  4. 31Appearance by authorised representative.
  5. 32Appeal to High Court.
  6. 33Appeals to Supreme Court.

Chapter IX MISCELLANEOUS →

  1. 34Power of Central Government to amend Schedule I.
  2. 35Power to make rules.
  3. 36Laying before Parliament.
  4. 37Effect of amendments, etc., of rules, notifications or orders.
  5. 38Protection of action taken in good faith.
  6. 39Power to remove difficulties.

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