section 22
Offences and penalties
The Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000Tax200034 sections
Statutory text
Any person or employer who, without reasonable cause, fails to comply with any of the provisions of this Act or the rules made thereunder shall, on conviction, be punishable with fine which may extend to five thousand rupees, and where the offence is a continuing one, with a further fine which may extend to fifty rupees for every day during which the offence continues.
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