Amendment status not verified — confirm the current text below against the official source.
Failure to Comply with Recovery Provisions.— A person who fails to pay any tax in the manner provided in section 8 or in terms of a notice issued under sub-section (6) of section 29 is guilty of an offence and liable on conviction to a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding six months, or both.