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Gift - Tax Act, 1958


35. Prosecution.

  1. If any person fails without reasonable cause

  1. to furnish in due time any return of gifts under this Act

  2. to produce, or cause to be produced, on or before the date mentioned in any notice under 3*** subsection (4) of section 15, such accounts, records and documents as are referred to in the notice; 3***he shall, on conviction before a Magistrate, be punishable with fine which may extend to rupees ten for every day during which the default continues.

  1. If a person makes a statement in a verification in any return of gifts furnished under this Act or in a verification mentioned in section 22, 23 or 25 which is false, and which he either knows or believes to be false, or does not believe to be true, he shall on conviction before a Magistrate, be punishable with simple imprisonment which may extend to one year, or with fine which may extend to rupees one thousand, or with both.

2A.     If a person abets or induces in any manner another person to make and deliver an account, statement or declaration relating to any gifts chargeable to tax which is false and which he either knows to be false or does not believe to be true, he shall, on conviction before a Magistrate, be punishable with simple imprisonment which may extend to six months or with fine which may extend to one thousand rupees, or with both.]

  1. Subs. by Act 5 of 1964, s. 52, for "section 33 "(retrospectively),

  2. Ins. by Act 53 of 1962, s.27 (w.e.f. 1-4-1963)

  3. Omitted by Act 41 of 1975, s.119 (w.e.f. 1-4-1976).

  1. A person shall not be proceeded against for an offence under this section except at the instance of the Commissioner.

  2. The Commissioner may either before or after the institution of proceedings compound any such offence.

1 [Explanation.-For the purposes of this section, " Magistrate means a Presidency Magistrate or a Magistrate of the first class.]

 



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