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Report No. 61

Point 16-corporations: Proposed Section 10c,Central Sales Tax Act

The following section should be inserted in the Central Sales Tax Act-

"10C. (1) When a corporation is convicted of an offence under this Act, it shall be competent to the Court before which the conviction takes place, to pass on the corporation a sentence of public condemnation, in addition to any other punishment to which the corporation may be sentenced.

(2) When such a sentence is passed, the court shall cause the name and place of business of the corporation, the offence, the fact that the corporation has been so sentenced and any other punishment imposed, and such other particulars as the court any consider to be appropriate in the circumstances of the case, to be published at the expense of the corporation in such newspapers or in such other manner as the court may direct.

(3) The expenses of such publication shall be recoverable from the corporation in the same manner as fine."1

1. Cf. section 547, Cr. P.C., 1898.

[Chapter 5]

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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