Offences

Tax198729 of 30 sections available

Statutory text

(1) Any person who being a proprietor liable to pay tax under this Act
- (a) furnishes or allows or causes to be furnished an incorrect or incomplete return or fails to submit the returns as required by or under the provisions of this Act;
- (b) fraudulently evades or allows to be evaded the payment of any tax due from him;
- (c) fraudulently makes or causes or allows to be made any wrong entry in, or fraudulently omits or causes or allows to be omitted any entry from, any statement furnished or any accounts or register;
- (d) wilfully collects from any person any amount by way of tax in excess of the amount of tax payable by him under the provisions of this Act; or
- (e) wilfully acts in contravention of any of the provisions of this Act or the rules made thereunder or any lawful orders passed in accordance therewith; shall, on conviction, be liable to be punished with simple imprisonment which may extend to six months or with fine which may extend to two thousand rupees or with both. (2)
- (a) No court shall take cognizance of any offence punishable under sub-section
(1) except upon a report in writing of the assessing authority having jurisdiction over the area concerned.
- (b) No Court inferior to that of a Magistrate of the first class shall try any offence punishable under sub-section (1).

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