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Report No. 61

5.9. Recommendation to amend section 10, as to insert minimum punishment.-

Accordingly, we recommend that section 10 of the Central Sales Tax Act should be revised as follows:-

"10. If any person-

[(a) to (f) as in existing section] he shall be punishable-(i) if the amount of tax which would have been evaded if the offence had not been discovered or the amount illegally collected, as the case may be, exceeds ten thousand rupees, or if the case is one of a second or subsequent conviction for an offence under this Act, with imprisonment for a term which may extend to seven years, but which shall not be less than six months, and with, fine;

(ii) in any other case, with imprisonment fora term which may extend to three years, or with fine, or with both; and when the offence is a continuing one, the fine under sub-clause (i) or sub-clause (ii) of this clause, may be a daily fine which may extend to fifty rupees for every day during which the offence continues."

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back

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