Amendment status not verified — confirm the current text below against the official source.
After section 12 of the principal Act, the IZAAn f°M°w iQg shall be inserted as section 12A, namely:— Assam Act VI of 1939. “Penalty. J 2A. (1) If the Commissioner, in the course of any proceeding under this Act is satisfied that any pro prietor or any other person liable to pay tax under this Act, has in any way evaded the liability to pay tax and/or has in any manner acted in contravention of or failed to comply with any of the rules framed under the Act, he may direct that such proprietor/person shall pay by way of penalty as indicated below:— fa) in case of evasion of tax a sum not exceeding twice the tax evaded or rupees one thousand which ever is greater in addition to the tax payable ; (b) in other cases a sum not exceeding rupees one thousand. (2) No order under sub-section (1) shall bt made unless the person has been heard or has been given a reasonable opportunity of being heard. (3) No penalty under this section shall be imposed by an officer to assist the Commissioner without the previous sanction of the Commissioner. (4) On payment of such sum as may be determined under sub-section (1), no further proceedings shall be taken against the person concerned in respect of the same offence.” B. SARMA, Secy, to the Government of Assam, Law Department.