Amendment status not verified — confirm the current text below against the official source.
After section 21, the following shall be inserted sections 21A as sections 21A and 21B, namely,—- and 21B in . Assam Act VI of 1939. “Penalty. 2 1A. Whoever:— (i) fails to comply with the provisions of this chapter or rules made thereunder, or (ii) fraudulently or wilfully evades the pay ment of any tax under this chapter or conceals his liability to such tax, shall in addition to his liability to pay the tax so concealed or evaded, on convic tion by a Magistrate, be liable to a fine not exceeding two thousand rupees.” Cognizance 2 IB. No court shall take cognizance of any offence o o ence. u n c| e r c ha pt e r o r under the rules made there under except with the previous sanction of the State Government and no court inferior to that of the Magistrate of the First Class shall try any such offence.” Amendment