Power to compound offences

Tax193929 sections

Statutory text

(1) Whoever:—
- (a) fails to pay the tax due from him within the pres- cribed period; or
- (b) fraudulently or wilfully evades the payment any tax due under this Act; or
- (c) allow any passenger to travel without a ticket or goods to be carried without issuing a receipt in a taxable vehicle as required under section 5;or
- (d) obstructs any prescribed authority from making entry and inspection under section 15 or sub— section
(2) of section 16; or
- (e) uses any taxable vehicle in contravention of section 17; or
- (f) contraven any other provision of this Act or the rules made thereunder shall be liable, on convic- tion, to a fine which may be extend to one thousand rupees and when the offence is a continuing one on a subsequent conviction to a fine not exceeding twenty-five rupees for each day of the continuance of the offence.
(2) No Court shall take cognizance of any offence under this Act or the rules framed thereunder except on a complaint in writing by the prescribed authority, and no Court inferior to that of a Magistrate of the First Class shall try any such offence.

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