section 57
Punishment for non-payment of excise duty or fee
The Lakshadweep Excise Regulation, 2026Tax2026104 sections8 chapters
Chapter V OFFENCES AND PENALTIES
Statutory text
- (1) If any person fails to pay any duty or fee under this Regulation, he shall be punishable with imprisonment for a term which may extend to one year and also with fine which may extend to one lakh rupees.
- (2) Without prejudice to sub-section (1), the person referred to therein shall also be liable to pay interest on delayed payment and damages at such rates as may be imposed.
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