Report No. 61

Abetment

5.11. Abetment.- The question of abetment of offences may now be considered.

5.12. Recommendation of insert section 10B relating to abetment.-

In the Commission's Report1 on Social and Economic offences, a re-draft of the section of the Income-tax Act relating to abetment,2 was suggested. We recommend that on the same lines, a new section should be inserted in the Central Sales Tax Ace as follows:-

"10B. Abetment of false accounts, etc.-If a person abets or induces in any manner another person to make and deliver an account, statement or declaration relating to any transaction chargeable to tax under this Act, which is false and which he either knows to be false or does not believe to be true, he shall be punishable

(i) if the amount of tax which would have been evaded if the declaration, account or statement had been accepted as true, exceeds ten thousand of 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, and with fine;

(ii) in any other case, with imprisonment for a term which may extend to three years, or with fine, or with both.".

1. 47th Report of the Law Commission.

2. Income-Tax Act, 1961. I. Section 10B.