Imposition of fine.

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Statutory text

(1) Every person who is prosecuted for non-payment of any tax, cess, fee or other sum due shall be liable, on proof to the satisfaction of the Magistrate that he wilfully omitted to pay the amount due by him or that he wilfully prevented distraint or a sufficient distraint, to pay a fine not exceeding twice the amount which may be due by him on account of -
- (a) the tax, cess, fee or other sum due and the warrant fee, if any, and
- (b) if distraint has taken place, the distraint fee and the expenses incidental to the detention and sale, if any, of the property distrained.
(2) Whenever any person is convicted of an offence under sub-section (1), -the Magistrate shall, in addition to any fine which may be imposed, recover summarily and pay over to the municipal council the amounts, if any, due under sub-section (1); and may in his discretion also recover summarily and pay to the council such amount, if any, as he may fix as the costs of the prosecution. The section came into force on the 26th day of January, 1974 vide Extraordinary Gazette No. 11, dated 17th January, 1974.

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