section 16B
Punishment for default in payment of penalty
Kerala Coir Workers’ Welfare Cess Act, 2008Tax200822 sections
Statutory text
Punishment for default in payment of penalty.—(1) Whoever fails to pay the penalty imposed under section 16, within a period of ninety days from the date of receipt of the copy of the order, shall be punishable with imprisonment for a term which may extend to six months and with fine of double the amount imposed as penalty.
- (2) No Court inferior to that of a Judicial Magistrate of the First Class shall try any offence punishable under sub-section (1).
- (3) No Court shall take cognizance of any offence punishable under sub-section (1), except on the basis of the previous sanction of the officer authorised to impose the penalty and on his written report.
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