For offences not otherwise provided for

Tax193821 sections

Statutory text

(1) Whoever is guilty of any act or intentional omission in contravention of any of the provisions of this Act or of any rule or order made under this Act and not otherwise provided for in this Act, shall, on conviction before a Judicial Magistrate of the first class, be punished for each such wilful act or omission with fine which may extend to one hundred rupees.
(2) Whoever having been previously convicted of an offence under this Act is again convicted of an offence punishable under this Act shall be liable for every such subsequent offence to punishment not exceeding double the punishment provided therefor by this Act.

Study data processing for this section.

PDF: pending for this language.