Lawzonline.com

 
 

 


  
  

 

12. Penalty.-(1) Whoever, being under an obligation to furnish a return under this act, furnishes any return knowing, or having reason to believe, the same to be false shall be punished with imprisonment which may extend to six months, or with fine which may extend to one thousand rupees, or with both.

(2) Whoever, being liable to pay cess under this Act, wilfully or intentionally evades or attempts to evade the payment of such cess shall be punishable with imprisonment which may extend to six months, or with fine, or with both.

(3) No court shall take cognizance of an offence punishable under this section save on a complaint made by or under the authority of the Central Government.

  
  
  
  
 

Central Bare Acts

 State Bare Acts
  
 

 

 

 

  
  
 
  
 
 

Home | Legal Dictionary | Law Schools | Law Digest | Bare Acts | Disclaimer |  Contact Us | Useful Links

 
  
  
  
 

 

 

Copy right : Indu Info (All rights reserved)