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 Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Enactment Date: 13-12-1962
Act Year: 1962
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date: 13-12-1962
Taxes, Tolls & Cess Laws
Short Title
The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Long Title
An Act to consolidate and amend the law relating to the levy of a tax on sales of motor spirit and lubricants in the Union territory of Manipur.
Basic Details
Enactment Date: 13-12-1962
Act Year: 1962
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date : 13-12-1962
Section 24.
Crime: Knowingly making a false statement in a verification or declaration in connection with any proceddings under this Act.
Title:
False statement in declaration.
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
Section 27(c)
Crime: Any officer or person exercising powers under this Act vexatiously or unnecessarily detains or searches any person.
Title:
Punishment for vexatious search, etc.
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 27(b)
Crime: Any officer or person exercising powers under this Act vexatiously or unnecessarily seizing the property of any person on the pretence of seizing or searching for anything liable to confiscation under this Act.
Title:
Punishment for vexatious search, etc.
Fine MIN: 1,00,000 | 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 27(a)
Crime: Any officer or person exercising powers under this Act entering or searching or causing to be entered or searched, any building, vessel, vehicle, or place without reasonable ground of suspicion.
Title:
Punishment for vexatious search, etc.
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 23(j)
Crime: Demanding or charging sales-tax from any purchaser at a rate higher than payable under this Act.
Title:
Offences and penalties.
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 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 23(i)
Crime: Preventing or obstructing inspection or entry by any officer acting under the provisions of this Act.
Title:
Offences and penalties.
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 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 23(h)
Crime: Failing to pay within time allowed any tax or penalty due.
Title:
Offences and penalties.
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
Forfeiture : Confiscation of taxable goods or other article n respect of which offences has been committed.
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 23(g)
Crime: Fraudulently or wilfully evading payment of any tax due under this Act.
Title:
Offences and penalties.
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
Forfeiture : Confiscation of taxable goods or other article n respect of which offences has been committed.
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 23(g)
Crime: Concealing liability to any tax due under this Act.
Title:
Offences and penalties.
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
Forfeiture : Confiscation of taxable goods or other article n respect of which offences has been committed.
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 23(f)
Crime: Knowingly producing false accounts, registers, or documents or furnishing incorrect information.
Title:
Offences and penalties.
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
Forfeiture : Confiscation of taxable goods or other article n respect of which offences has been committed.
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 23(e)
Crime: Failing or neglecting to comply with any requirement under the provisions of this Act.
Title:
Offences and penalties.
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
Forfeiture : Confiscation of taxable goods or other article n respect of which offences has been committed.
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 23(d)
Crime: Failing to produce any accounts, evidence, or documents or furnish any information when required by or under the provisions of this Act.
Title:
Offences and penalties.
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
Forfeiture : Confiscation of taxable goods or other article n respect of which offences has been committed.
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 23(c)
Crime: Failing to keep accounts or records of sales when required by or under the provisions of this Act.
Title:
Offences and penalties.
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
Forfeiture : Confiscation of taxable goods or other article n respect of which offences has been committed.
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 23(b)
Crime: Failing to submit in due time any return as required by or under the provisions of this Act without reasonable cause.
Title:
Offences and penalties.
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
Forfeiture : Confiscation of taxable goods or other article n respect of which offences has been committed.
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 23(b)
Crime: Submitting a false return.
Title:
Offences and penalties.
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
Forfeiture : Confiscation of taxable goods or other article n respect of which offences has been committed.
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 23(a)
Crime: Carrying on business as a dealer in contravention of any of the provisions of this Act.
Title:
Offences and penalties.
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
Forfeiture : Confiscation of taxable goods or other article n respect of which offences has been committed.
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 Wealth-tax Act, 1957
Enactment Date: 12-09-1957
Act Year: 1957
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date: 01-04-1957
Taxes, Tolls & Cess Laws
Short Title
The Wealth-tax Act, 1957
Long Title
An Act to provide for the levy of wealth-tax.
Basic Details
Enactment Date: 12-09-1957
Act Year: 1957
Ministry: Ministry of Finance
Department: Department of Revenue
Enforcement Date : 01-04-1957
Section 35EEE r/w Section 37A(3A)
Crime: Removing, parting with or otherwise dealing with any books of account, other documents, money, bullion, jewellery or other valuable article or thing, which not be seized, without the permission of an officer.
Title:
Contravention of order made under second proviso to sub - section ( 1 ) or sub - section ( 3A ) of section 37A.
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 35EEE r/w Section 37A(1)
Crime: Removing, parting with or otherwise dealing with any valuable article or thing, which could not be seized due to its volume, weight or other physical characteristics or due to its being of a dangerous nature, without the previous permission of an authorised officer.
Title:
Contravention of order made under second proviso to sub - section ( 1 ) or sub - section ( 3A ) of section 37A.
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 35EE r/w Section 34ACC
Crime: Registered valuer failing to intimate to the Board the particulars of conviction or the fact that they have been found guilty of misconduct in their professional capacity.
Title:
Failure to furnish particulars under section 34ACC.
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 35E.
Crime: Registered valuer knowingly making a false statement in a verification.
Title:
False statement in verification mentioned in section 34AB.
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 35D
Crime: Knowingly making a false statement in any verification under the Act or rule, where the amount of tax which would have been evaded if the statement or account had been accepted as true, exceeds one lakh rupees.
Title:
False statement in verification, etc., made under certain provisions of the Act.
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
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
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 35D
Crime: Knowingly making a false statement in any verification under the Act or rule.
Title:
False statement in verification, etc., made under certain provisions of the Act.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.35 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 (0.5 in case of subsequent offence) | MAX: 3.0 YRS (7 in case of subsequent offence)
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 in case of subsequent offence) | MAX: 3.0 YRS (7 in case of subsequent offence)
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 35D
Crime: Knowingly delivering a false account or statement where the amount of tax which would have been evaded if the statement or account had been accepted as true, exceeds one lakh rupees.
Title:
False statement in verification, etc., made under certain provisions of the Act.
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
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
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 35D
Crime: Knowingly delivering a false account or statement.
Title:
False statement in verification, etc., made under certain provisions of the Act.
Fine MIN: Not specified | MAX: Prescribed, but amount not specified
Imprisonment MIN: 0.35 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 (0.5 in case of subsequent offence) | MAX: 3.0 YRS (7 in case of subsequent offence)
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 in case of subsequent offence) | MAX: 3.0 YRS (7 in case of subsequent offence)
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 35C r/w Section 16(4)
Crime: Wilfully failing to produce accounts, records and documents as required by the Valuation Officer.
Title:
Failure to produce accounts, records, etc.
Fine MIN: INR 4 (Per day of continued default) | MAX: INR 10 (Per day of continued default)
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 35B r/w Section 14(2) and Section 17(1)
Crime: Wilfully failing to furnish the return of net wealth as required under the Act after receiving a notice from the Assessing Officer, where the amount of tax, which would have been evaded if the failure had not been discovered, exceeds one lakh rupees.
Title:
Failure to furnish returns of net wealth.
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 35B r/w Section 14(2) and Section 17(1)
Crime: Wilfully failing to furnish the return of net wealth as required under the Act after receiving a notice by the Assessing Officer.
Title:
Failure to furnish returns of net wealth.
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 35B r/w Section 14(1)
Crime: Wilfully failing to furnish the return of net wealth in due time, where the amount of tax, which would have been evaded if the failure had not been discovered, exceeds one lakh rupees.
Title:
Failure to furnish returns of net wealth.
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 35B r/w Section 14(1)
Crime: Wilfully failing to furnish the return of net wealth in due time as required under the Act.
Title:
Failure to furnish returns of net wealth.
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 35A(2)
Crime: Wilfully attempting to evade the payment of any tax, penalty or interest under the Act.
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 (0.5 in case of subsequent offence) | MAX: 3.0 YRS (7 in case of subsequent offence)
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 in case of subsequent offence) | MAX: 3.0 YRS (7 in case of subsequent offence)
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 35A(1)(ii)
Crime: Wilfully attempting to evade any tax, penalty or interest chargeable or imposable under the Act.
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 (0.5 in case of subsequent offence) | MAX: 3.0 YRS (7 in case of subsequent offence)
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 in case of subsequent offence) | MAX: 3.0 YRS (7 in case of subsequent offence)
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine
Imprisonment
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Section 35A(1)(i)
Crime: Wilfully attempting to evade any tax, penalty or interest, exceeding one lakh rupees, chargeable or imposable under the Act.
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
Judicial Discretion between Fine and Imprisonment
Life Imprisonment
Death
Fine MIN: Not specified | MAX: Prescribed, but amount not specified