Amendment status not verified — confirm the current text below against the official source.
(1) Whoever :- (a) fails to pay the tax due from him within the prescribed period ; or (b) fraudulently or wilfully evades the payment of any tax due under this Act ; or (c) allows any passenger to travel without a ticket or goods to be carried without issueing a receipt in a taxable vehicle as re- quired under section 5 ; or (d) obstructs any prescribed authority from making entry and inspection under section 15 or sub-section (2) of section 17 ; or (e) uses any taxable vehicle in contravention of section 18; or (f) contravences any provision of this Act of the rules made thereunder shall be liable, of conviction, to a fine which may extend to one thousand rupees and when the offence is a continueing one on a subsequent conviction, to a fine not exceeding twenty-five for each day of the continuance of the offence. (2) No court shall take cognizance of any framed offence under this Act or the rules framed thereunder, except on a complaint in writing by the prescribed authority, and no court inferior to that of a Magistrate of the First Class shall try any such offence. (1) Where an offence under this Act has been committed by a company, every person who at was in the time the offence was com- (Act 36 of 1963) Offences and penalties Offences by companies Ex-51 /1988 - 12 - mitted charge of or 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 person liable to any punishment under this Act if he proves that the offence was committed without his knowledge or that he exer- cised all due deligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed with the constant or connivance of, or is attributeable 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 also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. EXPLANATION: For the purpose of this section- (a) “Company" means any body corporate and other association of individuals and includes a firm or (b) "Director” in relation to a firm means a partner in the firm,