Penalty for furnishing or producing false declarations etc

Penalty for furnishing or producing false declarations etc.-(1) Where a promoter or other person knowingly issues or produces a false declaration, certificate or other document with a view to support or make any claim that tax has been paid on the draw relating to the lottery tickets sold or held by him or with a view to claim that he is a registered promoter under the Act, the Assistant Commissioner, on detecting such issue or production shall impose, on the promoter or person issuing or producing such document to pay an amount, three times the tax due in respect of such claim in addition to tax as penalty.

1. (2) Before issuing any direction or the payment of the penalty under this section, the Assistant commissioner shall give to the promoter or to the person an opportunity to show cause in writing against the imposition of such penalty.