Amendment status not verified — confirm the current text below against the official source.
No suit, pros (2) Save as provided in sub-section (3), if any officer of the Government discloses any of the particulars referred to in sub-section (/); he shall be punishable with imprisonment which may extend to six months, and shall also be liable to fine. . = ane section shall apply to the disclosure (3) Nothing in this secu" PP» pesection (1) for of any of the particulars referred to 1D sub-s Code the purposes of @ prosecution under the Indian Pen Compounding of offences. Indemnity. Retyms, . etCey to be confidential. Power to make rales, 10 THE PUNJAB FORWARD CONTRACTS TAX [Agt No, V | | act, 1951 tI i such statement, geturn, account in respect of any such ile » dog, in bis or evidence, or for the purposes of 5 Proseeyie under this Act or for the departme he officia. ery Income-tax Department of the Governmen oO > Inc t 9 India. he Government may, subject to the cong. tion ot vievions publication, make rules for carrying « " the purposes of this Act. | articular and without prejudice to the genera lit of hs elepoiig power, such rules may prescribe—_ y the procedure for the payment of feés in t @ of, and other matters incidental to, the re tion of dealers or the grant of certific registration and the form of such Certific spect 21stra. ates of ates ; (6) the intervals at which, and the manner in which the tax under this Act shall be Payable under section 7 ; ) (c) the returns to be furnished under sub-section (2 of section 7, and the dates by which, and the authority to which, such returns Shall be fur- nished ; € furnished and the Procedure to be followed Or assessment under section 8 ; (e) the manner in which refunds under section 9 Shall be made (f) the accounts and forms thereof required by section 10 ; Connie ‘one, ouditions subject to which un .§810ner idiots under section 19 : May delegate his p of 1951] THE PUNJAB FORWARD CONTRACTS TAX 1 AcT, 1951 (i) the manner in which appeals against assessment may be preferred under section 16 ; (j) the procedure for and other matters (including fees) incidental to the disposal of appeals and applications for revisions under sections 16 and 17 ; (k) the conditions under which offences may be compounded under section 19 ; (J) the mannet in which, and the period within which, the applications shall be made, informa- tion furnished, and notices served under this Act. (3) In making any rule the Government may direct that a breach thereof shall be punishable with fine not exceeding five hundred rupees; and, when the offence 1s a continuing one, with a daily fine not exceeding twenty-five rupees during the continuance of the offence.