Amendment status not verified — confirm the current text below against the official source.
1(3) (4) (5) (6)" manner, whole of the amount of tax due from him according to such return _ A registered hotelier a revised return in accordance with sub-section (2) of section 10, which revised return shows that a larger amount of tax than already paid is payahie shall first pay into a Government treasury the extra amount of tax: (a), The amount oftax— (i) due when returns have been furnished without fu11 payment V thereof or (b) the amount of penalty levied undersection 15,or (c) .the sum (ifany) forfeited to the State Government under section 15, shall be paid by the hotelier or the pei‘son liable therefore into a Government treasury by such dateas may be specified111; anotice issued by the assessing officer for this purpose, being a date not earlier than thirty days from the date ofservice of the notice ., . ‘ Provided that, the assessing officer may, inrespect of any particular hotelier or person, and for reasons to be recorded in writing allow him to pay the tax, interest .01- penalty (if any) or the sum forfeited, by instalments. .1 v? , . Any tax,pena1ty or: inte1estor sum forfeited, which remains unpaid after the date specified111-the notice for payment, and any instalment not duly paid, shall be recoverable as an. arrEar- ofiand revenue; Notwithstanding anything contained in 5thi$ Act or many: other law for the time being in force, whereany sum coliectedby a- person by way of tax in contravention of sectionx;,.11, 'is-forfeited; to: the State Gewemment under . section15 and isrecovered from him, such. payment 01 recovery shall discharge him of the liability to refund the sum to the person from whom it . was so collected; A refund of such sum 01any part thereof can be claimed from Government by the person from whom itwas realised by way of tax, provided that an application for such claim is made byhim1n writing in the prescribed form to the assessing officer, within one year from the date ofthe order of forfeiture. On receipt ofany such application, the assessing officer shall hold suchmquiry as he deemsfit, and ifhe15 satisfied that the claim is valid and admissible and that the amount so-elaimed as refund . > was actual‘ly paid in Government treasury or recovered, he shall refund the sum or any part thereof, which is found due to the person concerned. Rounding off the tax, etc — - . ~ The amount of tax,pena1ty, interest, composition money, fine or any other sum payable under the provisions of this Act, shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee, and if such pan is less than fifty paise, it shall be ignored : ' Provided that, nothing in this section shall apply for the purpose of collection by the hotelier of any amount by way of tax under this Act. Offences and penalties. — , Whoever, knowingly furnishes a false return shall, on conviction, be punished - (1) (2) (3) (4) (5) (i) (ii) in case where the amount of tax, Which could have been evaded if the false return had been accepted as true, exceeds Rs.10,000/- with rigorous imprisonment for a term Which shall not be less than - six months but which may extend to three years and with fine; in any other case, with rigorous imprisonment for a term which shall not be less than three months but Which may extend to one year and with fine. Whoever; knowingly keeps false account of the receipts in contravention of section 13, shall, on conviction, be punishedv'With rigorous imprisonment for a term which shall not be less » than tiff‘e'e? months butwhich may extend to one year and with fine. Whoever— (i) willfully attempts, in any manner whatsoever, to evade any tax liviable under this Act, or ‘ (ii) willfully attempts, in any manner whatsoever, to evade any payment of any tax or penalty or interest under this Act, shall, on“ conviction, be punished — (a) in case where the amount involved exceeds Rs.20,000/- during period of half — year, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine; (b) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with fine. Whoeverm aids or’ abets any person in commission of any act specified in sub—section ' ('1) to (3), shall, on conviction, be punished with rigorous imprisonment which shall not be less- than three months but which’may extend to one year and with fine. Whoever— (a) carries on business without being registered in willfial contravention of section 6, or (b) fails, Without sufficient cause, to furnish any information required by section 8, or (c) fails, without sufficient cause, to furnish any return as required by section 10, by the date and in the manner prescribed, or (d) contravenes, without reasonable cause, any of the manner prescribed, or