Offences

Tax198125 sections

Statutory text

(1) Any pzrson who, being a proprietor liable to pay tax under this Act,-
- (a) furnishes or allows or causes to be furnished an incorrect or incomplete return or fails to submit the returns as required by or under the provisions of this Act, or
- (b) fraudulently evades or allows to be evaded the payment of any tax due from him, or
- (c) fraudulently makes or causes or allows to be made any wrong entry in, or fraudulently omits or causes or allows to be omitted any entry from, any state- ment furnished or any accounts or register, or
- (d) knowingly collects from sny person any amount by way of tax in excess of the amount of tax payable by him under the provisions of this Act, or
- (e) wilfully acts in contravention of any of the provi- sions of this Act or the rules made thereunder or any lawful orders passed in accordance therewith, &all, on conviction be ?~?.,l;qbed with imprisonment for a term which may extend to six -momhs or with fme not exceeding oqe $housand rupees or with both.
(2) No court shall take cognizance of any offence punishable under sub-section
(1) except upon a report in I t kiting of the facts constituting such offence mado by the assessi~g authority.

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