Category: Taxes, Tolls & Cess Laws
18
Laws under this category
265
Crimes under this category
10.0 years
Is the maximum term of imprisonment
₹10000000
Is the maximum fine
222
of them are punishable by imprisonment
0
of them are punishable by death penalty
261
of them are punishable by fines
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LAWS UNDER THIS CATEGORY
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Enactment Date: 26-05-2015
Act Year: 2015
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date: 01-04-2016
Taxes, Tolls & Cess Laws
Short Title
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Long Title
An Act to make provisions to deal with the problem of the Black money that is undisclosed foreign income and assets, the procedure for dealing with such income and assets and to provide for imposition of tax on any undisclosed foreign income and asset held outside India and for matters connected therewith or incidental thereto.
Basic Details
Enactment Date: 26-05-2015
Act Year: 2015
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date : 01-04-2016
Section 52
Crime: Making a false statement in any verification under this Act or any rule thereunder.
Title:
Punishment for false statement in verification.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: INR 500000 | MAX: INR 10000000
Imprisonment MIN: 3.0 YRS | MAX: 10.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 52
Crime: Delivering a false account or statement.
Title:
Punishment for false statement in verification.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: INR 500000 | MAX: INR 10000000
Imprisonment MIN: 3.0 YRS | MAX: 10.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 51(2)
Crime: Wilfuly attempting to evade the payment of any tax, penalty or interest under this Act.
Title:
Punishment for wilful attempt to evade tax.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: INR 500000 | MAX: INR 10000000
Imprisonment MIN: 3.0 YRS | MAX: 10.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 51(1)
Crime: Any resident, except for a person 'not ordinarily resident' in India, wilfully attempting to evade any tax, penalty or interest chargeable or imposable under this Act.
Title:
Punishment for wilful attempt to evade tax.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 3.0 YRS | MAX: 10.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: INR 500000 | MAX: INR 10000000
Imprisonment MIN: 3.0 YRS | MAX: 10.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 50
Crime: Any resident, except for a person 'not ordinarily resident' in India, wilfully failing to furnish any information in return of income, relating to an asset located outside India, held by one as a beneficial owner or otherwise or in which one was a beneficiary.
Title:
Punishment for failure to furnish in return of income, any information about an asset (including financial interest in any entity) located outside India.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: INR 500000 | MAX: INR 10000000
Imprisonment MIN: 3.0 YRS | MAX: 10.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 50
Crime: Any resident, except for a person 'not ordinarily resident' in India, wilfully failing to disclose any income from a source outside India in return of income.
Title:
Punishment for failure to furnish in return of income, any information about an asset (including financial interest in any entity) located outside India.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: INR 500000 | MAX: INR 10000000
Imprisonment MIN: 3.0 YRS | MAX: 10.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 49.
Crime: Any resident, except for a person 'not ordinarily resident' in India, wilfully failing to furnish return of income in relation to foreign income and asset.
Title:
Punishment for failure to furnish return in relation to foreign income and asset.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: INR 500000 | MAX: INR 10000000
Imprisonment MIN: 3.0 YRS | MAX: 10.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
The Building and Other Construction Workers' Welfare Cess Act, 1996
Enactment Date: 19-08-1996
Act Year: 1996
Ministry: Ministry of Labour and Employment
Enforcement Date: 03-11-1995
Taxes, Tolls & Cess Laws
Short Title
The Building and Other Construction Workers' Welfare Cess Act, 1996
Long Title
An Act to provide for the levy and collection of a cess on the cost of construction incurred by employers with a view to augmenting the resources of the Building and Other Construction Workers Welfare Boards constituted under the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996.
Basic Details
Enactment Date: 19-08-1996
Act Year: 1996
Ministry: Ministry of Labour and Employment
Enforcement Date : 03-11-1995
Section 12(2)
Crime: Wilfully or intentionally evading the payment of cess.
Title:
Penalty.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 12(1)
Crime: Knowingly furnishing false returns.
Title:
Penalty.
Fine MIN: Not specified | MAX: INR 1000
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
The Central Goods and Services Tax Act, 2017
Enactment Date: 12-04-2017
Act Year: 2017
Ministry: Ministry of Finance
Department: Department of Revenue
Taxes, Tolls & Cess Laws
Short Title
The Central Goods and Services Tax Act, 2017
Long Title
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Basic Details
Enactment Date: 12-04-2017
Act Year: 2017
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date :
Section 124(b) r/w Section 151
Crime: Wilfuly furnishing or causing to furnish any false information or return when required by Commissioner or an authorised officer.
Title:
Fine for failure to furnish statistics.
Fine MIN: Not specified | MAX: INR 10000
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 25000 (100 per day, up to 25,000)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 124(a) r/w Section 151
Crime: Failing to furnish information or return as required by the Commissioner or an authorised officer.
Title:
Fine for failure to furnish statistics.
Fine MIN: Not specified | MAX: INR 10000
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 25000 (100 per day, up to 25,000)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 133(1)
Crime: Wilfully disclosing any information or contents of any return furnished under CGST Act or rules for any other reason than execution of duty or prosecution of an offence
Title:
Liability of officers and certain other persons
Fine MIN: Not specified | MAX: INR 25000
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(iv) r/w Section132(1)(f)
Crime: Falsifying or substituting financial records with an intention to evade payment of tax due under the Act.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(iv) r/w Section132(1)(f)
Crime: Producing fake accounts or documents with an intention to evade payment of tax due under the Act.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(iv) r/w Section132(1)(f)
Crime: Furnishing any false information with an intention to evade payment of tax due under the Act.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(iii) r/w Section 132(1)(b)
Crime: Issuing any invoice or bill without supply of goods and/or services leading to wrongful availment or utilisation of input tax credit or refund of tax where the amount of tax evaded or input tax credit wrongly availed or utilised or amount of refund wrongly taken exceeds Rs. 1 Crores but is less than Rs. 2 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 1.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 1.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 1.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 1.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(ii) r/w Section132(1)(i)
Crime: Receiving services while having reasons to believe or knowing that such services are in contravention of any of the provisions of CGST Act or rules where the amount exceeds Rs. 2 Crores but does not exceed Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(ii) r/w Section132(1)(i)
Crime: Supplying or dealing in any manner with the supply of services while having reasons to believe or knowing that such services are in contravention of any of the provisions of CGST Act or rules where the amount exceeds Rs. 2 Crores but does not exceed Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(ii) r/w Section132(1)(h)
Crime: Keeping goods while having reasons to believe or knowing that such goods are liable to confiscation under CGST Act or rules where the amount exceeds Rs. 2 Crores but does not exceed Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(ii) r/w Section132(1)(h)
Crime: Concealing goods while having reasons to believe or knowing that such goods are liable to confiscation under CGST Act or rules where the amount exceeds Rs. 2 Crores but does not exceed Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(ii) r/w Section132(1)(h)
Crime: Supplying goods while having reasons to believe or knowing that such goods are liable to confiscation under CGST Act or rules where the amount exceeds Rs. 2 Crores but does not exceed Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(ii) r/w Section132(1)(h)
Crime: Purchasing goods while having reasons to believe or knowing that such goods are liable to confiscation under CGST Act or rules where the amount exceeds Rs. 2 Crores but does not exceed Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(ii) r/w Section132(1)(h)
Crime: Dealing with goods in any manner other than possessing, transporting, removing, depositing, keeping, concealing, supplying or purchasing while having reasons to believe or knowing that such goods are liable to confiscation under CGST Act or rules where the amount exceeds Rs. 2 Crores but does not exceed Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(ii) r/w Section132(1)(h)
Crime: Possessing goods while having reasons to believe or knowing that such goods are liable to confiscation under CGST Act or rules where the amount exceeds Rs. 2 Crores but does not exceed Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(ii) r/w Section132(1)(h)
Crime: Transporting goods while having reasons to believe or knowing that such goods are liable to confiscation under CGST Act or rules where the amount exceeds Rs. 2 Crores but does not exceed Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(ii) r/w Section132(1)(h)
Crime: Removing goods while having reasons to believe or knowing that such goods are liable to confiscation under CGST Act or rules where the amount exceeds Rs. 2 Crores but does not exceed Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(ii) r/w Section132(1)(h)
Crime: Depositing goods while having reasons to believe or knowing that such goods are liable to confiscation under CGST Act or rules where the amount exceeds Rs. 2 Crores but does not exceed Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(ii) r/w Section132(1)(h)
Crime: Keeping goods while having reasons to believe or knowing that such goods are liable to confiscation under CGST Act or rules where the amount exceeds Rs. 2 Crores but does not exceed Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(ii) r/w Section132(1)(e)
Crime: Evading tax in any other manner not covered in Act, where the amount of tax evaded exceeds Rs. 2 Crores but does not exceed 5 crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(ii) r/w Section132(1)(e)
Crime: Fraudulently obtaining refund in any other manner not covered in Act, where the amount of refund wrongly taken exceeds Rs. 2 Crores but does not exceed 5 crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(ii) r/w Section132(1)(d)
Crime: Collecting any amount as tax but failing to pay the same to the Government beyond three months from the due date where the amount exceeds Rs. 2 Crores but does not exceed Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(ii) r/w Section132(1)(c), Section132(1)(b)
Crime: Availing input tax credit using an invoice or bill without supply of goods and/or services where the amount of input tax credit wrongly availed or utilised exceeds Rs. 2 Crores but does not exceed Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(ii) r/w Section132(1)(c)
Crime: Fraudulenty availing input tax credit without any invoice or bill where the amount of tax evaded or input tax credit wrongly availed or utilised or amount of refund wrongly taken exceeds Rs. 2 Crores but does not exceed Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(ii) r/w Section132(1)(a)
Crime: Supplying any goods and/or services without issuing an invoice with the intention to evade tax where the amount of tax evaded exceeds Rs. 2 Crores but is less than Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(ii) r/w Section 132(1)(b)
Crime: Issuing any invoice or bill without supply of goods or services leading to wrongful availment or utilisation of input tax credit or refund of tax where the amount of tax evaded or input tax credit wrongly availed or utilised or amount of refund wrongly taken exceeds Rs. 2 Crores but is less than Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(i) r/w Section132(1)(h)
Crime: Keeping goods while having reasons to believe or knowing that such goods are liable to confiscation under the Act or rules where the amount exceeds Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(i) r/w Section132(1)(h)
Crime: Concealing goods while having reasons to believe or knowing that such goods are liable to confiscation under the Act or rules where the amount exceeds Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(i) r/w Section132(1)(h)
Crime: Supplying goods while having reasons to believe or knowing that such goods are liable to confiscation under the Act or rules where the amount exceeds Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(i) r/w Section132(1)(h)
Crime: Purchasing goods while having reasons to believe or knowing that such goods are liable to confiscation under the Act or rules where the amount exceeds Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(i) r/w Section 132(1)(h)
Crime: Dealing with goods in any manner other than possessing, transporting, removing, depositing, keeping, concealing, supplying or purchasing while having reasons to believe or knowing that such goods are liable to confiscation under the Act or rules where the amount exceeds Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(i) r/w Section132(1)(h)
Crime: Possessing goods while having reasons to believe or knowing that such goods are liable to confiscation under the Act or rules where the amount exceeds Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(i) r/w Section132(1)(h)
Crime: Transporting goods while having reasons to believe or knowing that such goods are liable to confiscation under the Act or rules where the amount exceeds Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(i) r/w Section132(1)(h)
Crime: Removing goods while having reasons to believe or knowing that such goods are liable to confiscation under the Act or rules where the amount exceeds Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(i) r/w Section132(1)(h)
Crime: Depositing goods while having reasons to believe or knowing that such goods are liable to confiscation under the Act or rules where the amount exceeds Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(i) r/w Section132(1)(h)
Crime: Keeping goods while having reasons to believe or knowing that such goods are liable to confiscation under the Act or rules where the amount exceeds Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(i) r/w Section132(1)(e)
Crime: Evading tax in any other manner not covered in Act, where the amount of tax evaded exceeds Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(i) r/w Section132(1)(e)
Crime: Fraudulently obtaining refund in any other manner not covered in Act, where the amount of refund wrongly taken exceeds Rs.5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(i) r/w Section132(1)(c), Section132(1)(b)
Crime: Availing input tax credit using an invoice or bill without supply of goods and/or services where the amount of input tax credit wrongly availed or utilised taken exceeds Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(i) r/w Section 132(1)(i)
Crime: Receiving services while having reasons to believe or knowing that such services are in contravention of any of the provisions of the Act or rules where the amount exceeds Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(i) r/w Section 132(1)(i)
Crime: Supplying or dealing in any manner with the supply of services while having reasons to believe or knowing that such services are in contravention of any of the provisions of the Act or rules where the amount exceeds Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(i) r/w Section 132(1)(d)
Crime: Collecting any amount as tax but failing to pay the same to the Government beyond three months from the due date where the amount exceeds Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(i) r/w Section 132(1)(c)
Crime: Fraudulenty availing input tax credit without any invoice or bill where the amount of tax evaded or input tax credit wrongly availed or utilised taken exceeds Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(i) r/w Section 132(1)(b)
Crime: Issuing any invoice or bill without supplying of goods and/or services leading to wrongful availment or utilisation of input tax credit or refund of tax where the amount of tax evaded or input tax credit wrongly availed or utilised or amount of refund wrongly taken exceeds Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132(1)(i) r/w Section 132(1)(a)
Crime: Supplying any goods and/or services without issuing an invoice with the intention to evade tax where the amount of tax evaded exceeds Rs. 5 Crores.
Title:
Punishment for certain offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 5.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
The Central Sales Tax Act, 1956
Enactment Date: 21-10-1956
Act Year: 1956
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date: 05-01-1957
Taxes, Tolls & Cess Laws
Short Title
The Central Sales Tax Act, 1956
Long Title
An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject.
Basic Details
Enactment Date: 21-10-1956
Act Year: 1956
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date : 05-01-1957
Section 10(f) r/w Section 9A
Crime: Collecting any amount by way of tax as an unregistered dealer in the course of inter-state trade
Title:
Penalties.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Simple
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 50 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 10(e) r/w Section 8(4), 8(8)
Crime: Possessing any form which has not been obtained as per provisions of this Act in the course of inter-state trade
Title:
Penalties.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Simple
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 50 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 10(d) r/w Section (8)(3)(a), 8(3)(b), 8(3)(c), 8(6)
Crime: Failing to make use of goods purchased for re-sale or for packing of goods for sale or are containers or other materials meant for packing of containers or for purpose of setting up, operation, maintenance, manufacture, trading, production, processing, assembling, repairing, reconditioning, re-engineering, packaging or for use as a packing amterial or packing accessories in a unit located in an SEZ
Title:
Penalties.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Simple
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 50 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 10(c)
Crime: Not being a registered dealer, falsely representing, when purchasing goods in the course of inter-state trade or commerce, that one is a registered dealer.
Title:
Penalties.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Simple
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 50 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 10(b)
Crime: Being a registered dealer, falsely representing when purchasing any class of goods that goods of such class are covered by their certificate of registration.
Title:
Penalties.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Simple
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 50 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 10(aa) r/w Section 7(3E)
Crime: Dealer failing to make up the deficiency in the prescribed manner and within the prescribed time when the security furnished is rendered insufficient.
Title:
Penalties.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Simple
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 50 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 10(aa) r/w Section 7(3C)
Crime: Dealer failing to inform the authority that granted the certificate of registration of the insolvency or death of the surety, where the security furnished by the dealer is in the form of a surety bond.
Title:
Penalties.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Simple
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 50 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 10(aa) r/w Section 7(3A)
Crime: Failing to comply with an order requiring a registered dealer to furnish security or additional security.
Title:
Penalties.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Simple
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 50 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 10(aa) r/w Section 7(1)
Crime: Dealer failing to get themselves registered as required by the Act.
Title:
Penalties.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Simple
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 50 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 10(a) r/w Section6(2), Section6A(1), Section 8(4), Section 8(8)
Crime: Knowingly furnishing a false certificate or declaration.
Title:
Penalties.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Simple
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 50 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
The Companies (Profits) Surtax Act, 1964
Enactment Date: 02-05-1964
Act Year: 1964
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date: 02-05-1964
Taxes, Tolls & Cess Laws
Short Title
The Companies (Profits) Surtax Act, 1964
Long Title
An Act to impose a special tax on the profits of certain companies.
Basic Details
Enactment Date: 02-05-1964
Act Year: 1964
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date : 02-05-1964
Section 22.
Crime: Making or inducing another person to make and deliver any false account, statement or declaration relating to chargeable profits liable to surtax
Title:
Abetment of false returns, etc.
Fine MIN: N/A | MAX: INR 1000
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Simple
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 20 r/w Section 6
Crime: Failing without reasonable cause to produce or cause to be produced any accounts or documents as requested by Assessing Officer for the purpose of making an assessment under the Act,
Title:
Failure to deliver returns, etc.
Fine MIN: N/A | MAX: INR 500
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 10 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 20 r/w Section 5(2)
Crime: Failing without reasonable cause to furnish any return as requested by the Assessing Officer
Title:
Failure to deliver returns, etc.
Fine MIN: N/A | MAX: INR 500
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 10 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 21.
Crime: Knowingly making a false statement in a return furnished to Assessing Officer
Title:
False statements.
Fine MIN: Not specified | MAX: INR 1000
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Simple
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
The Customs Act, 1962
Enactment Date: 13-12-1962
Act Year: 1962
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date: 01-02-1963
Taxes, Tolls & Cess Laws
Short Title
The Customs Act, 1962
Long Title
An Act to consolidate and amend the law relating to Customs.
Basic Details
Enactment Date: 13-12-1962
Act Year: 1962
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date : 01-02-1963
Section 136(3)
Crime: An officer of customs disclosing any particulars learned in official capacity in respect of any goods, except in discharge in good faith of duty or in compliance with lawful requisition.
Title:
Offences by officers of customs.
Fine MIN: Not specified | MAX: INR 1000
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 136(2)(c) r/w Section 105
Crime: An officer of customs searching or authorising any other officer to search any place without reason to believe that any goods, documents or things which are liable to confiscation are being secreted there.
Title:
Offences by officers of customs.
Fine MIN: Not specified | MAX: INR 1000
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 136(2)(b) r/w Section 135
Crime: An officer of customs arresting any person without having reason to believe that they are guilty of an offence relating to evasion of duties or prohibitions.
Title:
Offences by officers of customs.
Fine MIN: Not specified | MAX: INR 1000
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 136(2)(a)
Crime: An officer of customs requiring any person to be searched for goods liable to confiscation or any document, without reason to believe that such goods or document are secreted about their person.
Title:
Offences by officers of customs.
Fine MIN: Not specified | MAX: INR 1000
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 136(1)
Crime: An officer of customs agreeing to do, or abstaining from doing, permitting, concealing or conniving at any act where any fraudulent export is affected.
Title:
Offences by officers of customs.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 136(1)
Crime: An officer of customs agreeing to do, or abstaining from doing, permitting, concealing or conniving at any act where customs duty leviable, or any prohibition, is or may be evaded.
Title:
Offences by officers of customs.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135A.
Crime: Preparing to export any goods in contravention of the provisions of this Act.
Title:
Preparation.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(e)(i)(E)
Crime: Obtaining an instrument from any authority by fraud, collusion, willful misstatement or suppression of facts and such instrument has been utilised by any person where duty relating to the instrument exceeds fifty lakh rupees.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(e)(ii)
Crime: Obtaining an instrument from any authority by fraud, collusion, willful mistreatment or suppression of facts where such instrument has been utilised by any person where duty relating does not exceed fifty lakh rupees.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(d)(i)(D)
Crime: Fraudulently availing drawback or any exemption from duty more than fifty lakh rupees in connection with export of goods.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(d)(ii)
Crime: Fraudulently availing drawback or any exemption from duty not exceeding fifty lakh rupees in connection with export of goods.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(c)(i)(A) r/w Section 113
Crime: Attempting to export any goods with market price exceeding one crore rupees, while or knowing or reasonably believing that such goods are being improperly exported and liable to confiscation.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(c)(i)(C) r/w Section 113
Crime: Attempting to export any goods from a specifically prohibited category, while or knowing or reasonably believing that such goods are being improperly exported and liable to confiscation.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(c)(ii) r/w Section 113
Crime: Attempting to export any goods with market value not exceeding one crore rupees, and not from a specifically prohibited category, while knowing that such goods are being improperly exported and liable to confiscation.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(b)(i)(A) r/w Section 111, Section 113
Crime: Acquiring possession of any goods, whose market price exceeds one crore rupees, while knowing or having reasons to believe that such goods are liable to confiscation due to improper import or export.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(b)(i)(A) r/w Section 111, Section 113
Crime: Carrying, removing, depositing, harbouring, keeping, concealing or in any manner dealing with any goods, whose market price exceeds one crore rupees, while knowing or having reasons to believe that such goods are liable to confiscation due to improper import or export.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(b)(i)(A) r/w Section 111, Section 113
Crime: Selling or purchasing any goods, whose market price exceeds one crore rupees, while knowing or having reasons to believe that such goods are liable to confiscation due to improper import or export.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(b)(i)(C) r/w Section 111, Section 113
Crime: Acquiring possession of any goods prohibited by notification, while knowing or having reasons to believe that such goods are liable to confiscation due to improperly import or export.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(b)(i)(C) r/w Section 111, Section 113
Crime: Carrying, removing, depositing, harbouring, keeping, concealing or in any manner dealing with any goods prohibited by notification, while knowing or having reasons to believe that such goods are liable to confiscation due to improperly import or export.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(b)(i)(C) r/w Section 111, Section 113
Crime: Selling or purchasing any goods prohibited by notification, while knowing or having reasons to believe that such goods are liable to confiscation due to improperly import or export.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(b)(ii) r/w Section 111, Section 113
Crime: Acquiring possession of any goods, whose market price does not exceed one crore rupees and which are not prohibited by notification, while knowing or having reasons to believe that such goods are liable to confiscation due to improper import or export.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(b)(ii) r/w Section 111, Section 113
Crime: Carrying, removing, depositing, harbouring, keeping, concealing or in any manner dealing with any goods, whose market price does not exceed one crore rupees and which are not prohibited by notification, while knowing or having reasons to believe that such goods are liable to confiscation due to improper import or export.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(b)(ii) r/w Section 111, Section 113
Crime: Selling or purchasing any goods, whose market price does not exceed one crore rupees and which are not prohibited by notification, while knowing or having reasons to believe that such goods are liable to confiscation due to improper import or export.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(a)(ii)
Crime: Being knowingly concerned in misdeclaration of value of any goods of market price not exceeding one crore rupees.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(a)(ii)
Crime: Being knowingly concerned in any fraudulent evasion of duty not exceeding fifty lakh rupees.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(a)(i)(C)
Crime: Being knowingly concerned in any fradulent activity regarding categories of prohibited goods notified by the Central Government.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(a)(i)(B)
Crime: Being knowingly concerned in any fraudulent evasion of duty exceeding fifty lakh rupees.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 135(1)(a)(i)(A)
Crime: Being knowingly concerned in misdeclaration of value of any goods of market price exceeding one crore rupees.
Title:
Evasion of duty or prohibitions.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 1.0 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 134(b)
Crime: Resisting or refusing to allow suitable action to be taken on the advice and under supervision of a registered medical practitioner for bringing out goods liable to confiscation, secreted inside one's body.
Title:
Refusal to be X-rayed.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 134(a) r/w Section 103
Crime: Resisting or refusing to allow a radiologist to screen or take X-ray picture of one's body in accordance with order made by Magistrate for detecting secreted goods.
Title:
Refusal to be X-rayed.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 133
Crime: Intentionally obstructing any officer of customs in their exercise of powers.
Title:
Obstruction of officer of customs.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 132
Crime: Knowingly making, signing or using or causing to be made, signed or used any false declaration, statement, or document in the transaction of any business relating to customs.
Title:
False declaration, false documents, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
The Delhi Motor Vehicles Taxation Act, 1962
Enactment Date: 15-12-1962
Act Year: 1962
Ministry: Ministry of Law and Justice
Department: Legislative Department
Enforcement Date: 01-04-1963
Taxes, Tolls & Cess Laws
Short Title
The Delhi Motor Vehicles Taxation Act, 1962
Long Title
An Act to impose a tax on motor vehicles in the Union territory of Delhi and for other matters connected therewith.
Basic Details
Enactment Date: 15-12-1962
Act Year: 1962
Ministry: Ministry of Law and Justice
Department: Legislative Department
Enforcement Date : 01-04-1963
Section 19
Crime: Contravening any provisions of this Act or the rules made thereunder.
Title:
Other penalties.
Fine MIN: Not specified | MAX: INR 100
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: INR 200
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 18(b) r/w Section 17(b)
Crime: Failing to stop the motor vehicle when required to do so by an officer for the purpose of satisfying that the amount of the tax in respect of such vehicle, has been paid.
Title:
Penalty for incomplete and untrue declaration, etc.
Fine MIN: Not specified | MAX: Sum equal to the annual tax payable in respect of the vehicle.
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Twice the annual tax payable in respect of the vehicle.
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 18(b) r/w Section 17(a)
Crime: Obstructing any officer in the exercise of its power to enter any premises where he has reason to believe that a motor vehicle is kept.
Title:
Penalty for incomplete and untrue declaration, etc.
Fine MIN: Not specified | MAX: Sum equal to the annual tax payable in respect of the vehicle.
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Twice the annual tax payable in respect of the vehicle.
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 18(a)
Crime: Delivering an incomplete and untrue declaration in respect of a motor vehicle.
Title:
Penalty for incomplete and untrue declaration, etc.
Fine MIN: Not specified | MAX: Sum equal to the annual tax payable in respect of the vehicle.
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Twice the annual tax payable in respect of the vehicle.
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
The Delhi Sales Tax Act, 1975
Enactment Date: 07-08-1975
Act Year: 1975
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date: 21-10-1975
Taxes, Tolls & Cess Laws
Short Title
The Delhi Sales Tax Act, 1975
Long Title
An Act to consolidate and amend the law relating to the levy of tax on sale of goods in the Union territory of Delhi.
Basic Details
Enactment Date: 07-08-1975
Act Year: 1975
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date : 21-10-1975
Section 63
Crime: As a Government servant, disclosing any of the particulars treated as confidential under this Act.
Title:
Returns, etc., to be confidential.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 50(1)(o)
Crime: As the owner or person in charge of a good vehicle, wilfully failing, neglecting or refusing to comply with any of the requirements relating to setting up of check-posts and barriers.
Title:
Offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 300 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 50(1)(n)
Crime: Obstructing any officer making inspection, search or seizure of accounts, documents or premises, or performing any function relating to setting up of check-posts and barriers.
Title:
Offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 200 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 50(1)(m) r/w Section 41
Crime: Wilfully closing one's place of business with a view to prevent inspection of accounts and documents or search of premises.
Title:
Offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 300 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 50(1)(l) r/w Section 41
Crime: Wilfully refusing to comply with requirements by the Commissioner regarding the production and inspection of accounts and documents and search of premises.
Title:
Offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 300 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 50(1)(k) r/w Section 40
Crime: Neglecting to furnish any information required regarding change of business.
Title:
Offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 200 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 50(1)(j)
Crime: Wilfully and knowingly maintaining or producing incorrect accounts, registers or documents.
Title:
Offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 300 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 50(1)(j)
Crime: Wilfully and knowingly furnishing false information.
Title:
Offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 300 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 50(1)(i) r/w Section 39
Crime: Failing or neglecting to issue cash memorandum or bills as required upon sale to another registered dealer, or in inter-state trade or commerce, or in sale of goods exceeding ten rupees in value.
Title:
Offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 200 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 50(1)(h) r/w Section 38
Crime: Failing to keep a true account or record of the value of goods bought or sold, or of purchases or sales, as a dealer liable to pay tax or on receipt of notice to furnish returns.
Title:
Offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 200 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 50(1)(g)
Crime: Not being a registered dealer, collecting any amount of tax under this Act or making any collection of such tax not in accordance with this Act.
Title:
Offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 200 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 50(1)(f) r/w Section 21(2)
Crime: Wilfully submitting a false returns of turnover when required to furnish returns by notice served in the prescribed manner by the Commissioner.
Title:
Offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 300 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 50(1)(f) r/w Section 21(2)
Crime: Wilfully failing to submit any return as required by notice served in the prescribed manner by the Commissioner, within the prescribed date.
Title:
Offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 300 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 50(1)(e)
Crime: Failing to comply with the requirement to surrender one's certificate of registration when applying for cancellation of registration, or to surrender this certificate within seven days in case of cancellation of registration otherwise than on application.
Title:
Offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 200 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 50(1)(d)
Crime: As a registered dealer, falsely representing during the purchase of certain goods or class of goods that those are covered by one's certificate of registration.
Title:
Offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 200 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 50(1)(c)
Crime: Falsely representing that one is a registered dealer, when purchasing goods.
Title:
Offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 200 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 50(1)(b)
Crime: Carrying on a business as a dealer without obtaining a certificate of registration as required.
Title:
Offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 200 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 50(1)(a) r/w Section 4(2)(a), 1st Proviso to Section 5
Crime: Wilfully and knowingly holding, giving, producing or accepting a declaration from the dealer who sells goods, duly filled and signed by the registered dealer to whom the goods are sold and containing the prescribed particulars in the prescribed form.
Title:
Offences.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 300 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
The Expenditure-tax Act, 1987
Enactment Date: 14-09-1987
Act Year: 1987
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date: 01-11-1987
Taxes, Tolls & Cess Laws
Short Title
The Expenditure-tax Act, 1987
Long Title
An Act to provide for the levy of a tax on expenditure incurred in certain hotels or restaurants and for matters connected therewith or incidental thereto.
Basic Details
Enactment Date: 14-09-1987
Act Year: 1987
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date : 01-11-1987
Section 25.
Crime: Wilfully attempting to evade collection or payment of any tax, penalty, or interest chargeable.
Title:
Wilful attempt to evade tax, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 25.
Crime: Wilfully attempting to understate the aggregate of the chargeable expenditure.
Title:
Wilful attempt to evade tax, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 27.
Crime: Knowingly making a false statement in any verification.
Title:
False statement in verification, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 27.
Crime: Knowingly delivering a false account or statement in any verification.
Title:
False statement in verification, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 26 r/w Section 8
Crime: Failing to furnish the return required to be furnished in due time to the Assessing Officer.
Title:
Failure to furnish prescribed returns.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
The Gift-tax Act, 1958
Enactment Date: 15-05-1958
Act Year: 1958
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date: 01-04-1958
Taxes, Tolls & Cess Laws
Short Title
The Gift-tax Act, 1958
Long Title
An Act to provide for the levy of gift-tax
Basic Details
Enactment Date: 15-05-1958
Act Year: 1958
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date : 01-04-1958
Section 35(2)
Crime: Knowingly making a false statement in a verification in any return of gift furnished under the Act.
Title:
Prosecution.
Fine MIN: Not specified | MAX: INR 1000
Imprisonment MIN: Not specified | MAX: 1.0 YRS | FORM OF IMPRISONMENT: Simple
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: INR 1000
Imprisonment MIN: Not specified | MAX: 0.5 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 35(1)(b)
Crime: Failing to produce such accounts, records and documents as are specified in the notice issued by an Assessing Officer.
Title:
Prosecution.
Fine MIN: Not specified | MAX: INR 10 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 10 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 35(1)(a)
Crime: Failing to furnish return of gifts within due time without reasonable cause.
Title:
Prosecution.
Fine MIN: Not specified | MAX: INR 10 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: INR 10 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
The Hotel-Receipts Tax Act, 1980
Enactment Date: 09-12-1980
Act Year: 1980
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date: 09-12-1980
Taxes, Tolls & Cess Laws
Short Title
The Hotel-Receipts Tax Act, 1980
Long Title
An Act to impose a special tax on gross receipts of certain hotels.
Basic Details
Enactment Date: 09-12-1980
Act Year: 1980
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date : 09-12-1980
Section 28
Crime: Wilfully failing to produce or cause to be produced accounts and documents as referred to in a notice served by the Income-tax Officer for making an assessment.
Title:
Failure to produce accounts and documents.
Fine MIN: INR 4 (Per day) | MAX: INR 10 (Per day)
Imprisonment MIN: Not specified | MAX: 1.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: INR 4 (Per day) | MAX: INR 10 (Per day)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 29(i)
Crime: Making a false statement in any verification under this Act or rules, where the amount of tax that would have been evaded exceeds one hundred thousand rupees.
Title:
False statement in verification, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 29(i)
Crime: Knowingly delivering a false and untrue account or statement where the amount of tax that would have been evaded exceeds one hundred thousand rupees.
Title:
False statement in verification, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 29(ii)
Crime: Making a false statement in any verification under this Act or rules, where the amount of tax that would have been evaded does not exceed one hundred thousand rupees.
Title:
False statement in verification, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 29(ii)
Crime: Knowingly delivering a false and untrue account or statement where the amount of tax that would have been evaded does not exceed one hundred thousand rupees.
Title:
False statement in verification, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 30(i)
Crime: Knowingly abeting or inducing another person to make and deliver an account, statement or declaration relating to chargeable receipts which is false where the amount of tax, penalty, or interest which would have been evaded if the declaration, account or statement had been accepted as true exceeds one hundred thousand rupees.
Title:
Abetment of false return, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 30(ii)
Crime: Knowingly abeting or inducing another person to make and deliver an account, statement or declaration relating to chargeable receipts which is false where the amount of tax, penalty, or interest which would have been evaded if the declaration, account or statement had been accepted as true does not exceed one hundred thousand rupees.
Title:
Abetment of false return, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 26(1)(i) r/w Explanation (i)
Crime: Having in possession or control any books of account or other documents containing false entry or statement, for wilfully attempting to evade any tax, penalty or interest chargeable or imposable, of amount exceeding one hundred thousand rupees.
Title:
Wilful attempt to evade tax, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 26(1)(ii) r/w Explanation (i)
Crime: Having in possession or control any books of account or other documents containing false entry or statement, for wilfully attempting to evade any tax, penalty or interest chargeable or imposable, of amount not exceeding one hundred thousand rupees.
Title:
Wilful attempt to evade tax, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 26(1)(i) r/w Explanation (ii)
Crime: Making or causing to be made any false entry or statement in books of account or other documents, for wilfully attempting to evade any tax, penalty or interest chargeable or imposable, of amount exceeding one hundred thousand rupees.
Title:
Wilful attempt to evade tax, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 26(1)(ii) r/w Explanation (ii)
Crime: Making or causing to be made any false entry or statement in books of account or other documents, for wilfully attempting to evade any tax, penalty or interest chargeable or imposable, of amount not exceeding one hundred thousand rupees.
Title:
Wilful attempt to evade tax, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 26(1)(i) r/w Explanation (iii)
Crime: Wilfully omitting or causing to be omitted any relevant entry or statement in books of account or other documents, for wilfully attempting to evade any tax, penalty or interest chargeable or imposable, of amount exceeding one hundred thousand rupees.
Title:
Wilful attempt to evade tax, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 26(1)(ii) r/w Explanation (iii)
Crime: Wilfully omitting or causing to be omitted any false entry or statement in books of account or other documents, for wilfully attempting to evade any tax, penalty or interest chargeable or imposable, of amount not exceeding one hundred thousand rupees.
Title:
Wilful attempt to evade tax, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 26(1)(i) r/w Explanation (iv)
Crime: Causing any circumstance to exist for enabling a person to to evade any tax, penalty or interest chargeable or imposable, of amount exceeding one hundred thousand rupees.
Title:
Wilful attempt to evade tax, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 26(1)(ii) r/w Explanation (iv)
Crime: Causing any circumstance to exist for enabling a person to to evade any tax, penalty or interest chargeable or imposable, of amount not exceeding one hundred thousand rupees.
Title:
Wilful attempt to evade tax, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 26(2) r/w Section 30
Crime: Wilfully attempting to evade the payment of any tax, penalty or interest chargeable or imposable under this Act where amount sought to be evaded exceeds one hundred thousand rupees.
Title:
Wilful attempt to evade tax, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 27(i) r/w Section 8(2), Section 13
Crime: Wilfully failing to furnish return of chargeable receipts upon being served a notice by Income-tax Officer, where amount of tax which would have been evaded if the failure had not been discovered exceeds one hundred thousand rupees.
Title:
Failure to furnish returns of chargeable receipts.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 27(ii) r/w Section 8(2), Section 13
Crime: Wilfully failing to furnish return of chargeable receipts upon being served a notice by Income-tax Officer, where amount of tax which would have been evaded if the failure had not been discovered does not exceed one hundred thousand rupees.
Title:
Failure to furnish returns of chargeable receipts.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 27 r/w Section 8(1)
Crime: Wilfully failing to furnish return of chargeable receipts by a person who carried on the business of a hotel to which this Act applies in the previous year, where tax evaded if the failure had not been discovered would exceed one hundred thousand rupees.
Title:
Failure to furnish returns of chargeable receipts.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 27 r/w Section 8(1)
Crime: Wilfully failing to furnish return of chargeable receipts by a person who carried on the business of a hotel to which this Act applies in the previous year, where tax evaded if the failure had not been discovered would not exceed one hundred thousand rupees.
Title:
Failure to furnish returns of chargeable receipts.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
The Income-tax Act, 1961
Enactment Date: 13-09-1961
Act Year: 1961
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date: 01-04-1962
Taxes, Tolls & Cess Laws
Short Title
The Income-tax Act, 1961
Long Title
An Act to consolidate and amend the law relating to income-tax and super-tax.
Basic Details
Enactment Date: 13-09-1961
Act Year: 1961
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date : 01-04-1962
Section 278
Crime: Knowingly inducing another person to make and deliver a false account, statement or declaration relating to any income or any fringe benefits chargeable to tax, where amount sought to be evaded exceeds twenty five hundred thousand rupees.
Title:
Abetment of false return, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 278
Crime: Knowingly inducing another person to make and deliver a false account, statement or declaration relating to any income or any fringe benefits chargeable to tax, where amount sought to be evaded does not exceed twenty five hundred thousand rupees.
Title:
Abetment of false return, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 277A.
Crime: Wilfully and knowingly making any entry or statement which is false with the intent to enable any other person to evade any tax or interest or penalty chargeable and imposable under this Act, in any books of account or other document relevant to or useful in any proceedings against the either party.
Title:
Falsification of books of account or document, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS (0.5 if the amount of tax evaded exceeds 2,50,000; 0.25 if the amount of tax evaded does not exceed 2,50,000) | MAX: 7.0 YRS (7 if the amount of tax evaded exceeds 2,50,000; 2 if the amount of tax evaded does not exceed 2,50,000) | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS (0.5 if the amount of tax evaded exceeds 2,50,000; 0.25 if the amount of tax evaded does not exceed 2,50,000) | MAX: 7.0 YRS (7 if the amount of tax evaded exceeds 2,50,000; 2 if the amount of tax evaded does not exceed 2,50,000) | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 277(i)
Crime: Making a false statement in any verification under this Act or under any rule in a case where the amount of tax which would have been evaded if the statement or account had been accepted as true exceeds twenty-five hundred thousand rupees.
Title:
False statement in verification, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 277(ii)
Crime: Making a false statement in any verification under this Act or under any rule in a case where the amount of tax which would have been evaded if the statement or account had been accepted as true does not exceed twenty-five hundred thousand rupees.
Title:
False statement in verification, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276D r/w Section 142(2A)(ii)
Crime: Wilfully failing to get inventory valued by a cost accountant and furnishing the inventory report as required by the Assessing Officer.
Title:
Failure to produce accounts and documents.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 1.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276D r/w Section 142(2A)(i)
Crime: Wilfully failing to get accounts audited by an accountant and to furnish the audit report as required by the Assessing Officer.
Title:
Failure to produce accounts and documents.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 1.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276D r/w Section 142(1)
Crime: Wilfully failing to produce accounts and documents on being served a notice by the Assessing Officer for the purpose of making an assessment under this Act
Title:
Failure to produce accounts and documents.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 1.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276CCC r/w Section 158BC(a)(i)
Crime: Wilfully failing to furnish return of total income within fifteen days, upon being served a notice by the Assessing Officer in respect of search of initatied books of account or other documents requisitioned after June 30th, 1995 but before January 1st, 1997.
Title:
Failure to furnish return of income in search cases.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276CCC r/w Section 158BC(a)(ii)
Crime: Wilfully failing to furnish return of total income within 15-45 days, upon being served a notice by the Assessing Officer in respect of search of initatied books of account or other documents requisitioned on or after January 1st 1997.
Title:
Failure to furnish return of income in search cases.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 3.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276CC(i) r/w Section 153A
Crime: Wilfully failing to furnish the return of income in respect of each assessment year falling within six assessment years upon being served a notice by the Assessing Officer in case where a search is initiated under secton 132 or books of account, other documents or any assets are requisitioned under Section 132A after 31st May 2003 but before 31st March 2021, where the amount of tax which would have been evaded if the failure had not been discovered exceeds twenty-five hundred thousand rupees.
Title:
Failure to furnish returns of income.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276CC(ii) r/w Section 153A
Crime: Wilfully failing to furnish the return of income in respect of each assessment year falling within six assessment years upon being served a notice by the Assessing Officer in case where a search is initiated under secton 132 or books of account, other documents or any assets are requisitioned under Section 132A after 31st May 2003 but before 31st March 2021, where the amount of tax which would have been evaded if the failure had not been discovered does not exceed twenty-five hundred thousand rupees.
Title:
Failure to furnish returns of income.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276CC(i) r/w Section 148
Crime: Wilfully failing to furnish the return of income upon being served a notice by the Assessing Officer before making assessment, reassessment or recomputation where such assessee has escaped assessment during the previous year corresponding to the relevant assessment year in a case where the amount of tax which would have been evaded if the failure had not been discovered exceeds twenty-five hundred thousand rupees.
Title:
Failure to furnish returns of income.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276CC(ii) r/w Section 148
Crime: Wilfully failing to furnish the return of income upon being served a notice by the Assessing Officer before making assessment, reassessment or recomputation where such assessee has escaped assessment during the previous year corresponding to the relevant assessment year in a case where the amount of tax which would have been evaded if the failure had not been discovered does not exceed twenty-five hundred thousand rupees.
Title:
Failure to furnish returns of income.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276CC(i) r/w Section 142(1)(i)
Crime: Wilfully failing to furnish the return of income upon being served a notice by the Assessing Officer where such person has not made a return within the time allowed or before end of relevant assessment year in a case where the amount of tax which would have been evaded if the failure had not been discovered exceeds twenty-five hundred thousand rupees.
Title:
Failure to furnish returns of income.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276CC(ii) r/w Section 142(1)(i)
Crime: Wilfully failing to furnish the return of income upon being served a notice by the Assessing Officer where such person has not made a return within the time allowed or before end of relevant assessment year in a case where the amount of tax which would have been evaded if the failure had not been discovered does not exceed twenty-five hundred thousand rupees.
Title:
Failure to furnish returns of income.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276CC(i) r/w Section 139(1)
Crime: Wilfully failing to furnish the return of income in a case where the amount of tax which would have been evaded if the failure had not been discovered exceeds twenty-five hundred thousand rupees.
Title:
Failure to furnish returns of income.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276CC(ii) r/w Section 139(1)
Crime: Wilfully failing to furnish the return of income in a case where the amount of tax which would have been evaded if the failure had not been discovered does not exceed twenty-five hundred thousand rupees.
Title:
Failure to furnish returns of income.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276CC(i) r/w Section 115WH
Crime: An employer wilfully failing to furnish return of fringe benefits of the previous year corresponding to the relevant assessment year to the Assessing Officer within thirty days after being issued a notice where the amount of tax which would have been evaded if the failure had not been discovered exceeds twenty-five hundred thousand rupees.
Title:
Failure to furnish returns of income.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276CC(ii) r/w Section 115WH
Crime: An employer wilfully failing to furnish return of fringe benefits of the previous year corresponding to the relevant assessment year to the Assessing Officer within thirty days after being issued a notice where the amount of tax which would have been evaded if the failure had not been discovered does not exceed twenty-five hundred thousand rupees.
Title:
Failure to furnish returns of income.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276CC(i) r/w Section 115WD(2)
Crime: An employer wilfully failing to furnish return of fringe benefits to the Assessing Officer within thirty days after being issued a notice where the amount of tax which would have been evaded if the failure had not been discovered exceeds twenty-five hundred thousand rupees.
Title:
Failure to furnish returns of income.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276CC(ii) r/w Section 115WD(2)
Crime: An employer wilfully failing to furnish return of fringe benefits to the Assessing Officer within thirty days after being issued a notice where the amount of tax which would have been evaded if the failure had not been discovered does not exceed twenty-five hundred thousand rupees.
Title:
Failure to furnish returns of income.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276CC(i) r/w Section 115WD(1)
Crime: An employer wilfully failing to furnish return of fringe benefits to the Assessing Officer in a case where the amount of tax which would have been evaded if the failure had not been discovered exceeds twenty-five hundred thousand rupees.
Title:
Failure to furnish returns of income.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276CC(ii) r/w Section 115WD(1)
Crime: An employer wilfully failing to furnish return of fringe benefits to the Assessing Officer where the amount of tax which would have been evaded if the failure had not been discovered does not exceed twenty-five hundred thousand rupees.
Title:
Failure to furnish returns of income.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276C(1)(i)
Crime: Wilfully attempting to evade any tax, penalty or interest chargeable or imposable under this Act where amount sought to be evaded exceeds twenty five hundred thousand rupees.
Title:
Wilful attempt to evade tax, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276C(1)(i)
Crime: Wilfully under-reporting income under this Act where the tax on under-reported income exceeds twenty five hundred thousand rupees.
Title:
Wilful attempt to evade tax, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276C(1)(ii)
Crime: Wilfully attempting to evade any tax, penalty or interest chargeable or imposable under this Act where amount sought to be evaded does not exceed twenty five hundred thousand rupees.
Title:
Wilful attempt to evade tax, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276C(1)(ii)
Crime: Wilfully under-reporting income under this Act where the tax on under-reported does not exceed twenty five hundred thousand rupees.
Title:
Wilful attempt to evade tax, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: N/A | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276C(2)
Crime: Wilfully attempting to evade the payment of any tax, penalty or interest chargeable or imposable under this Act by way of false entries, false documents and so on.
Title:
Wilful attempt to evade tax, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276BB r/w Section 206C
Crime: Failing to pay the tax collected at the time of debiting of the amount payable by the buyer or at the time of receipt of such amount from buyer for alcoholic liquor, tendu leaves, timber, other forest produce, scrap, or minerals.
Title:
Failure to pay the tax collected at source.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276B.
Crime: Failing to pay the tax deducted at source as required under Chapter XVII-B relat toing Collection and Recovery of Tax - Deduction at source.
Title:
Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276B r/w Section 115-O(2)
Crime: Failing to pay the tax payable on distributed profits which are payable by a company.
Title:
Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276B r/w 2nd proviso to Section 194B
Crime: Failing to pay the tax payable on winnings from lottery or crossword puzzle, where the winnings are wholly in kind or partly in cash and partly in kind but the part is cash is not sufficient to meet the liability of deduction of tax in respect of whole of the winnings.
Title:
Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276AB r/w Section 269UL(2)
Crime: Doing or omitting to do anything which will effectively transfer any immovable property without the no objection certification of the appropriate authority.
Title:
Failure to comply with the provisions of sections 269UC, 269UE and 269UL.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276AB r/w Section 269UE(2)
Crime: Failing to surrender or deliver possession of the property to the appropriate authority within fifteen days in respect of which order has been made by the appropriate authority.
Title:
Failure to comply with the provisions of sections 269UC, 269UE and 269UL.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276AB r/w Section 269UC
Crime: Effecting the transfer of any immovable property of value exceeding five lakh rupees without a written agreement between the parties to the transfer, drawn up four months before the intended date of transfer.
Title:
Failure to comply with the provisions of sections 269UC, 269UE and 269UL.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.5 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276A(ii) r/w Section 178(3)(b)
Crime: Liquidator of any company failing to set aside an amount equal to the amount notified by the Assessing Officer.
Title:
Failure to comply with the provisions of sub-sections (1) and (3) of section 178.
Fine
Imprisonment MIN: 0.5 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276A(iii) r/w Section 178(3)(a)
Crime: Liquidator of any company parting with any assets of the company or the properties in their hands without the leave of the Principal Chief Commission or Chief Commissioner or Principal Commissioner or Commissioner.
Title:
Failure to comply with the provisions of sub-sections (1) and (3) of section 178.
Fine
Imprisonment MIN: 0.5 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276A r/w Section 178(1)(b)
Crime: Receiver of any assets of any company fails to give notice to the Assessing Officer of appointment within thirty days of such appointment.
Title:
Failure to comply with the provisions of sub-sections (1) and (3) of section 178.
Fine
Imprisonment MIN: 0.5 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276A(i) r/w Section 178(1)(a)
Crime: Liquidator of any company being wound up failing to give notice to the Assessing Officer of appointment within thirty days of such appointment.
Title:
Failure to comply with the provisions of sub-sections (1) and (3) of section 178.
Fine
Imprisonment MIN: 0.5 YRS | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 276.
Crime: Fraudulently removing, concealing, transferring or delivering any property or any interest with the intention to preventthe same from being taken in execution of a certificate.
Title:
Removal, concealment, transfer or delivery of property to thwart tax recovery.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 275B r/w Section 132(1)(iib)
Crime: Failing to afford the authorised officer the necessary facility to inspect the books of account or other document which are maintained in the form of electronic record.
Title:
Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 275A r/w Section 132(3)
Crime: Contravening any order made by the authorised officer to not remove, part with, or otherwise deal with any books of account, other documents, money, bullion, jewellery or other valuable article or thing for reasons other than its volume, weight, or other physical characteristics or due to its being of a dangerous nature.
Title:
Contravention of order made under sub-section (3) of section 132.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 275A r/w 2nd proviso to Section 132(1)
Crime: Contravening any order made by the authorised officer to not remove, part with, or otherwise deal with any valuable article, or thing without permission it is not possible or practicable to take physical possession of the same.
Title:
Contravention of order made under sub-section (3) of section 132.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: Not specified | MAX: 2.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
The Indian Stamp Act, 1899
Enactment Date: 27-01-1899
Act Year: 1899
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date: 01-07-1899
Taxes, Tolls & Cess Laws
Short Title
The Indian Stamp Act, 1899
Long Title
An Act to consolidate and amend the law relating to Stamps,
Basic Details
Enactment Date: 27-01-1899
Act Year: 1899
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date : 01-07-1899
Section 69(b)
Crime: Selling or offering for sale any stamp when not appointed to do so.
Title:
Penalty for breach of rule relating to sale of stamps and for unauthorised sale.
Fine MIN: Not specified | MAX: INR 500
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 69(a)
Crime: Disobeying any rule made to regulate the sale of stamps, as any person appointed to sell stamps.
Title:
Penalty for breach of rule relating to sale of stamps and for unauthorised sale.
Fine MIN: Not specified | MAX: INR 500
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 68(c)
Crime: Doing any act with the intent to defraud the government.
Title:
Penalty for post-dating bills, and for other devices to defraud the revenue.
Fine MIN: Not specified | MAX: INR 1000
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 68(b)
Crime: Kowingly endorsing, transfering or presenting for acceptance or payment, such bill or note that has been so post-dated.
Title:
Penalty for post-dating bills, and for other devices to defraud the revenue.
Fine MIN: Not specified | MAX: INR 1000
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 68(b)
Crime: Knowingly accepting, paying or receiving payment of, such bill or note that has been so post-dated.
Title:
Penalty for post-dating bills, and for other devices to defraud the revenue.
Fine MIN: Not specified | MAX: INR 1000
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 68(b)
Crime: Knowingly negotiating such bill or note that has been so post-dated.
Title:
Penalty for post-dating bills, and for other devices to defraud the revenue.
Fine MIN: Not specified | MAX: INR 1000
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 68(a)
Crime: Drawing, making or issuing any bill of exchange or promissory note bearing a date subsequent to when it is actually drawn, with intent to defraud the Government of duty.
Title:
Penalty for post-dating bills, and for other devices to defraud the revenue.
Fine MIN: Not specified | MAX: INR 1000
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 67
Crime: Failing to duly stamp all the bills or policies in the case of a bill of exchange or a policy of marine insurance to be executed in a set of two or more.
Title:
Penalty for not drawing full number of bills or marine policies purporting to be in sets.
Fine MIN: Not specified | MAX: INR 1000
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 66(b)
Crime: Making, executing, delivering any policy which is not duly stamped.
Title:
Penalty for not making out policy or making one not duly stamped.
Fine MIN: Not specified | MAX: INR 200
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 66(b)
Crime: Paying or allowing in account, or agreeing to pay or allow in account, any money in respect of any policy which is not duly stamped.
Title:
Penalty for not making out policy or making one not duly stamped.
Fine MIN: Not specified | MAX: INR 200
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 66(a)
Crime: Failing to issue a duly stamped insurance policy within one month after receiving or taking credit for any premium or consideration for any contract of insurance.
Title:
Penalty for not making out policy or making one not duly stamped.
Fine MIN: Not specified | MAX: INR 200
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 65(b)
Crime: Giving a receipt for an amount not more than twenty rupees when the value of money paid or property delivered exceeds twenty rupees, with intent to defraud the Government of any duty.
Title:
Penalty for refusal to give receipt, and for devices to evade duty on receipts.
Fine MIN: Not specified | MAX: INR 100
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 65(b)
Crime: Separating or dividing the money paid or property delivered in a receipt, with intent to defraud the Government of any duty.
Title:
Penalty for refusal to give receipt, and for devices to evade duty on receipts.
Fine MIN: Not specified | MAX: INR 100
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 65(a) r/w Section 30
Crime: Refusing or neglecting to give a receipt where the amount or value exceeds twenty rupees.
Title:
Penalty for refusal to give receipt, and for devices to evade duty on receipts.
Fine MIN: Not specified | MAX: INR 100
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 64(c)
Crime: Doing any act to fraudulently deprive the Government of any duty or penalty.
Title:
Penalty for omission to comply with provisions of section 27.
Fine MIN: Not specified | MAX: INR 5000
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 64(b)
Crime: Neglecting or omitting to fully and truly to set forth all facts and circumstances with the intent to defraud the Government, when employed or concerned in the preparation of any instrument chargeable with duty.
Title:
Penalty for omission to comply with provisions of section 27.
Fine MIN: Not specified | MAX: INR 5000
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 64(a) r/w Section 27
Crime: Executing any instrument in which all the facts and circumstances affecting the chargeability of any instrument with duty are not fully and truly set forth, with intent to defraud the Government.
Title:
Penalty for omission to comply with provisions of section 27.
Fine MIN: Not specified | MAX: INR 5000
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 63 r/w Section 12
Crime: Failing to cancel an adhesive stamp in the manner prescribed.
Title:
Penalty for failure to cancel adhesive stamp.
Fine MIN: Not specified | MAX: INR 100
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 62A(2)(b)
Crime: Knowingly submitting a false document or making a false declaration in relation to transactions in stock exchanges and depositories.
Title:
Penalty for failure to comply with provisions of section 9A.
Fine MIN: Not specified | MAX: INR 10000000 (Lesser of 1,00,000 for each day the failure continues, or 1,00,00,000)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 62A(2)(a) r/w Section 9A(5)
Crime: Failing to submit details of transactions of sale of securities to the Government as stock exchange or the clearing corporation or authorised depository.
Title:
Penalty for failure to comply with provisions of section 9A.
Fine MIN: Not specified | MAX: INR 10000000 (Lesser of 1,00,000 for each day the failure continues, or 1,00,00,000)
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 62A(1)(b) r/w Section 9A(4)
Crime: Failing to transfer the stamp duty collected to the State Government within fifteen days of the expiry of the time specified in relation to transactions in stock exchanges and depositories.
Title:
Penalty for failure to comply with provisions of section 9A.
Fine MIN: INR 100000 | MAX: 1% of the collection or transfer defaulted
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 62A(1)(a) r/w Section 9A(1)
Crime: Failing to collect stamp duty when selling securities as a stock exchange, depository or clearing corporation.
Title:
Penalty for failure to comply with provisions of section 9A.
Fine MIN: INR 100000 | MAX: 1% of the collection or transfer defaulted
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 62(2)
Crime: Company issuing a share-warrant not duly stamped.
Title:
Penalty for executing, etc., instrument not duly stamped.
Fine MIN: Not specified | MAX: INR 500
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 62(1)(c)
Crime: Voting under any proxy not duly stamped.
Title:
Penalty for executing, etc., instrument not duly stamped.
Fine MIN: Not specified | MAX: INR 500
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: INR 500
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 62(1)(b)
Crime: Executing or signing any other instrument chargeable with duty without it being duly stamped.
Title:
Penalty for executing, etc., instrument not duly stamped.
Fine MIN: Not specified | MAX: INR 500
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 62(1)(a)
Crime: Drawing or making any bill of exchange or promissory note not duly stamped.
Title:
Penalty for executing, etc., instrument not duly stamped.
Fine MIN: Not specified | MAX: INR 500
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 62(1)(a)
Crime: Issuing or endorsing any bill of exchange or promissory note not duly stamped.
Title:
Penalty for executing, etc., instrument not duly stamped.
Fine MIN: Not specified | MAX: INR 500
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 62(1)(a)
Crime: Transferring any bill of exchange or promissory note not duly stamped.
Title:
Penalty for executing, etc., instrument not duly stamped.
Fine MIN: Not specified | MAX: INR 500
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 62(1)(a)
Crime: Signing otherwise than as a witness any bill of exchange or promissory note not duly stamped.
Title:
Penalty for executing, etc., instrument not duly stamped.
Fine MIN: Not specified | MAX: INR 500
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 62(1)(a)
Crime: Presenting for acceptance or payment, or accepting, paying or receiving payment of, or negotiating, any bill of exchange or promissory note not duly stamped.
Title:
Penalty for executing, etc., instrument not duly stamped.
Fine MIN: Not specified | MAX: INR 500
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
The Indian Tolls (Army and Air Force) Act, 1901
Enactment Date: 22-02-1901
Act Year: 1901
Ministry: Ministry of Defence
Department: Department of Military Affairs
Enforcement Date: 01-04-1901
Taxes, Tolls & Cess Laws
Short Title
The Indian Tolls (Army and Air Force) Act, 1901
Long Title
An Act to amend the law relating to the exemption from tolls of persons and property belonging to the Army or Air Force.
Basic Details
Enactment Date: 22-02-1901
Act Year: 1901
Ministry: Ministry of Defence
Department: Department of Military Affairs
Enforcement Date : 01-04-1901
Section 5 r/w Section 4
Crime: Demanding and receiving any toll from vessels transporting troops and baggage etc. specified under this Act.
Title:
Penalty.
Fine MIN: Not specified | MAX: INR 50
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 5 r/w Section 3
Crime: Demanding and receiving any toll from exempted persons and property specified under this Act.
Title:
Penalty.
Fine MIN: Not specified | MAX: INR 50
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
The Indian Tolls Act, 1851
Enactment Date: 04-06-1851
Act Year: 1851
Ministry: Ministry of Road Transport and Highways
Enforcement Date: 04-06-1851
Taxes, Tolls & Cess Laws
Short Title
The Indian Tolls Act, 1851
Long Title
An Act for enabling Government to levy Tolls on Public Roads and Bridges.
Basic Details
Enactment Date: 04-06-1851
Act Year: 1851
Ministry: Ministry of Road Transport and Highways
Enforcement Date : 04-06-1851
Section 6
Crime: Levying or demanding any toll on any public road or bridge, or for passing through any bazar, when not appointed to do so.
Title:
Penalty for offences under Act. Compensation to person aggrieved. Saving of his right to sue.
Fine MIN: Not specified | MAX: INR 200
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 6
Crime: Demanding or taking or extorting higher toll than the lawful toll.
Title:
Penalty for offences under Act. Compensation to person aggrieved. Saving of his right to sue.
Fine MIN: Not specified | MAX: INR 200
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 6
Crime: Seizing or selling any property knowing such seizure or sale to be unlawful under this Act.
Title:
Penalty for offences under Act. Compensation to person aggrieved. Saving of his right to sue.
Fine MIN: Not specified | MAX: INR 200
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 6
Crime: Unlawfully extorting money or any valuable thing from any person in any manner under this Act.
Title:
Penalty for offences under Act. Compensation to person aggrieved. Saving of his right to sue.
Fine MIN: Not specified | MAX: INR 200
Imprisonment MIN: Not specified | MAX: 0.5 YRS | FORM OF IMPRISONMENT: Not specified
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
The Interest-tax Act, 1974
Enactment Date: 23-09-1974
Act Year: 1974
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date: 23-09-1974
Taxes, Tolls & Cess Laws
Short Title
The Interest-tax Act, 1974
Long Title
An Act to impose a special tax on interest in certain cases.
Basic Details
Enactment Date: 23-09-1974
Act Year: 1974
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date : 23-09-1974
Section 24.
Crime: Knowingly delivering a false account or statement.
Title:
False statements.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Prescribed, but amount not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Prescribed, but amount not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 25.
Crime: Wilfully evading any interest-tax, penalty or interest chargeable or imposable under this Act.
Title:
Wilful attempt to evade tax, etc.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Prescribed, but amount not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Prescribed, but amount not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Prescribed, but amount not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 24.
Crime: Knowingly making a false statement in any verification under this Act or any rule made thereunder.
Title:
False statements.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS | FORM OF IMPRISONMENT: Rigorous
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Prescribed, but amount not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.25 YRS | MAX: 7.0 YRS
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Prescribed, but amount not specified | MAX: Prescribed, but amount not specified