Chapter V OFFENCES AND PENALTIES

False verifificat~oa.-If any person makes a statement in a verification mentioned in section 7 or section 11 which is false, and which he either knows or believes to be false, or does not believe to be true, he shall be deemed to have committed the offence described in [section 177] of the Jammu and Kashmir State Ranbir Penal Code, Svt. 1989.

1. (1) A person shall not be proceeded against for an offence under section 20 except at the instance of the Commissioner.
2. (2) Before instituting proceedings against any person under sub-section (1), the Commissioner shall call upon such person to show cause why proceedings should not be instituted against him.

Failure to furnish return or to supply information.-If any person fails without reasonable cause or excuse to furnish in due time any of the returns mentioned in section 7 or section 14, he shall be punishable with fine which may extend to twenty rupees for every day during which the default continues.

Bar of suits in Civil Courts.--No suit shall be brought in any Civil Court to set aside or modify any assessment made under this Act and no prosecution, suit or other proceedings shall lie against any officer or the Government for anything in good faith done or intended to be done under this Act.