Offences and Penalties Chapter- 09
causes to commit or attempts to
commit the tax fraud, or abets or
connives in commissioning of tax
fraud.Rs.25,000 or 100% of the amount of tax
involved, whichever is higher. He shall,
further be liable, upon conviction by a
Special Judge, to imprisonment for a
term which may extend to 5 years, or
with fine which may extend to an amount
equal to the loss of tax involved, or with
both.- Where any person violates any
embargo placed on removal of
goods in connection with recovery of
tax.
Such person shall pay a penalty of
Rs.25,000 or 10% of the amount of the
tax involved, whichever is higher. He
shall, further be liable, upon conviction
by a Special Judge, to imprisonment for
a term which may extend to 1 year, or
with fine which may extend to amount
equal to the amount of tax involved, or
with both.48
- Any person who obstructs the
authorized officer in the performance
of his official duties.
Such person shall pay a penalty of
Rs.25,000 or one hundred per cent of
the amount of the tax involved,
whichever is higher.31 and general- Any person who fails to make
payment in the manner prescribed
under section 37 of this Act.
Such person shall pay a penalty of
Rs.5,000 or 3% of the amount of tax
involved, whichever is higher.73
- Any person who fails to fulfill any
of the conditions, limitation or
restrictions prescribed in a
Notification issued under any of the
provisions of this Act.
Such person shall pay a penalty of
Rs.5,000 or 3% of the amount of the tax
involved, whichever is higher.71 and general- Where any officer of Inland
Revenue authorized to act under this
Act, acts or omits or attempts to act
or omit in a manner causing loss to
the Inland Revenue or otherwise
abets or connives in any such act.
Such officer of Inland Revenue shall be
liable, upon conviction by a special
Judge, to imprisonment for a term which
may extend to 3 years, or with fine which
may extend to amount equal to the
amount of tax involved, or with both.General- Any person who contravenes
any of the provisions of this Act or
rules made there under for which no
penalty has, specifically, been
provided in this section.
Such person shall pay a penalty of
Rs.5,000 or 3% of the amount of the tax
involved, whichever is higher.General- Where any person repeats an
offence for which a penalty has,
specially, been provided in this Act.
Such person shall pay twice the amount
of penalty provided under the Act for the
said offence.General- Any person who,-
(a) knowingly and without lawful
authority gains access to or attempts
to gain access to the computerized
system; orSuch person shall pay a penalty of
RS.25,000 or 100% of the amount of tax
involved, whichever is higher. He shall,
further be liable, upon conviction by the
Special Judge, to imprisonment for a
term which may extend to 1 year, or with