Penalties

Tax197616 sections

Statutory text

(1) Whosoever-(a) contravenes or abets the contravention of any of the provisions of this Act or the rules made thereunder or any order or direction made under any such provision or rule, or
- (b) has concealed the particulars of the goods carried or deliberately furnished in-accurate particulars of such goods, shall on conviction be liable to imprisonment of either description which may extend to six months or to a fine which may extend to one thousand rupees or to both.
(2) No Magistrate shall take cognizance of any offence under this Act, or the rules made thereunder except on a complaint in writing made by an officer or authority authorised by the State Government or the Commissioner in this behalf. 11-A. Composition of offences
(1) The State Government may, by notification in the Official Gazette, authorise any officer, not below the rank of Excise and Taxation Officer, to compound the offences committed under the Act and rules made thereunder.
(2) The officer authorised under sub-section (1), may compound the offence committed under the Act by charging an amount, not exceeding, rupees one thousand or double the amount of tax, whichever is higher.

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