Amendment status not verified — confirm the current text below against the official source.
In the principal Act, after section 58, the following new section 58-A shall be inserted, namely: - “58-A. Penalty for non-payment of duty or fee.- If any person or any licence holder under this Act fails to pay any 750 THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 22, 2018 Insertion of new sections 61-A and 61-B Insertion of new section 64-A duty, fee or any other levy due to the Government, which under this Act he is liable to pay and for which he has received due notice from the State Government or the Excise Commissioner or a Collector, shall be punished with imprisonment for a term which may extend to three years and with fine which shall not be less than the amount due from him but which may extend to three hundred percent of the duty, fee or other levies due from him.”