Amendment status not verified — confirm the current text below against the official source.
Penalty—{1) Any dealer, ‘being undeer anobligation to furnish a etre “under this Act, furnishes any return knowing, oy having reason to believe, the same to be false shall. be punisshable with imprisonment which may extend to six. ‘months, or with fine which may extendto five thousand rupees OF withboth. 2) Whoever, being. liable to: pay cess underthis Act, wilfully or- “intentionally evades or attempts ‘to evade the payment ofsuch cess, shall-be: punishable ‘with imprisonment whichmay extend to six’months or with fine which. eyee to five thousandrupees or with both. | ) (3): Whoever, pontaents any of the provisions ofthis Actor the rules made’thereundershall,ifno other penalty is elsewhere provided by this : Act for suchcontravention, -be purdshable|with imprisonmentfor a term which ‘May ‘extend to. three monthsor ee fine which may, extend to two.. thousand fivehundred rapes or withboth, Og er Dore | - " comtnission of such. offerive. - Co Dee (4) NoCourtshall takevognizansesofaanMottenes punishableunder this'ssection save on a complaint made ty orunder the suo, of the Government. ° : a, OWOffence hy Companies:=i),Whereaanoffence.under this Act hasbeen committed: by: a.company, every person who, at thetime of.offence: was’ ‘committed; was inchargeofand was responsitie to. the company ferthe ‘conduct. ofthe business of the company, as’ well as inecompany,shall be deemed to’be_ “guilty ofthe offfenceand shailbe Table tto beProceeded against andPunished. ‘accordingly: or : “Provided that,nothing pontencaain.-ikiseecrion ‘shallrenderany such: “person liable to any punishment if te proves that the offence was committed: "without his jmnowledge or that lie had exercised all due diligence to prevent|the . ® a eB a2) Notwfhstandinganything containediin.sub-section (1), wherean “offenceunder thts Act hasideen comm:tted. with theconsent or‘connivance e of, -N\ a gs we S BM2n7I08 aae eyee aeoeBeg ee oe ' 6 ‘ordis:-attributable®to‘any‘négligence %onithe:partneany‘director;‘manager, secretaryor other:‘officer:‘of.the company,“such:director,:smanaget,‘secre Sy Or. :other’oes cer,ceealso:be. = deemed tobetyofthatoffenceanid‘shallbbeliable. se ag“BarfofJurisdiction’ we ofCCivilGoitrts jurisdiction’to settle; ‘decide‘or deal ‘with.any.question’‘oF.‘to’‘detetmitie:any” ‘matter. whichiis‘by‘orunderthis Act,’or‘the.rules: required-to”‘be:‘settled,decided’ ‘ordealtwith’‘or.to.bedetermined|by“theGovernment,or:anyauthority¢orofficer ahcy 49.)eonertto’eerides“(),"Fhe‘Governmentmay;by:notificationifthe Gazete,makerules.for,rcarrying |‘out t the ¢provisions0 ‘of,thisAct, sf Ne ok tateimayprovidefor altorany| j ofthe=e mater,imei Sebe yeSag asl <6hiermannercattime.withinwhicha ‘coudauldgcd proveedsof the:eefinancialneshallbesfurnished by.a”dealertohe 7 - , (3) Every rule.made under this Act shall be laid, as soon as may be att is made, before the Legislative Assembly, while it is in session, for a total period of fourteen days, which may be comprised in.one session or in two successive sessions and if, before the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly makes any ° modification in the rule or decides that the rule should not be made, the mule shall thereafter have effect only in such modified form or beof-no effect, as the ‘case may be: so however, that any such modification or annulment shall be without prejudice to the validity of anything previously dene under that rule. 8