Amendment status not verified — confirm the current text below against the official source.
Penalties—(1) Any person who— (a) knowingly submits an untrue‘ return or fails to submit a return as required by this Act or the rules made there- under; or (b) wilfully acts in contravention of any of the pro- visions of this Act or the rules made thereunder for the contra- vention of which no express provision for punishment is made by this Act, shall be punishable with fine which may extend to one thousand rupees 3/97—l2a. 170 (2) Any person who— (a) prevents or obstructs inspection, entry, search or seizure by the assessing authority, or (b) fraudulently evades the payment of luxury tax or other amount due from him under this Act, shall be punishable with imprisonment for a term which may extend to Six months, or wrth fine which may extend to one thousand rupees, or with both (3) A person shall not be proceeded against under this section except at the instance of the assessing authority 18 Offences by companies.—(1) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed was in charge of, and' was responsible to, the company for the conduct of the business of the company. as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence (2) Notwithstanding anything contained in sub-section (1), where any offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary, or other officer shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accord- ingly v ” Explanation—For the purposes of this section,— (a) "company” means any body corporate and includes a firm or other association of individuals. and (b) ”director", in relation to a firm, means a partner in the firm. .4? ‘wv‘ 171 19 Bar of Jurisdiction —-No su1t Shall 11e 111 any C1v11 court to set a51de or modify any assessment made under this Act and no prosecutmn, suit or other legal proceeding shall he against the Government or any authority or officer for any— thing 1n good faith done or intended to be done under th1s Act. 20 Power to make rules.—(1) The Government may, by notification in the Gazette, make rules for carrymg into effect the prov1510ns of this Act (2) In particular. and w1thout preJudlce to the generality of the foregomg power, such rules may prov1de for all or any of the followmg matters, namely —- (a) the form 1n which returns shall be submitted under section 5, further information to be furmshed with the returns and the manner 1n which the returns shall be verified, (b) the form of notice .to be served under section 6 and the procedure to be followed for assessment and collect1on of the assessed dues, (c) the procedure to be followed by the appellate authorities , (d) the value of court fee stamp on an appeal or appl1cation for revision; (e) the other manner m which a notice may be served; (f) the procedure for inspection and taking copies of records and accounts; (g) the fees to be paid for any of the matters provided 1n this Act; and (h) any other matter which has to be, or may be, prescribed (3) Every 1ule made under this section shall be laid, as soon as may be after it is made, before the Legislative Assembly, while it is in session, for a total period of thirty days, which may be comprised in one sessmn or in two successrve sessmns, and if, before the expiry of the sessron in which it is so laid or the sess1on immediately following, the Legislative Assembly makes any modlfication 1n the rule or decides that the rule should not be made, the rule shall thereafter have effect only in- such modified form or be of 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 done under that rule. , 172 21 Power to remove difiiculties.—If any difficulty arises in giving efl‘ect to the provisrons of this Act, the Government may, as occasion may require, by order do anything not incon— sistent with the prowsmns of thls Act which appears to them necessary for the purpose of removing the difficulty.