Penalties

Tax201219 sections

Statutory text

(1) Whosoever:-
- (a) attempts to cross any barrier without compliance with the provisions of this Act, or (b) contravenes any other provision of this Act or the rules made there under or any order or direction made under any such provision or rule, shall be liable, on conviction, to a fine which may extend to five hundred rupees.
(2) No magistrate shall take cognisance of any offence under this Act except on a complaint in writing, made by the Cess Inspector.

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