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Report No. 12

Chapter XXIII

Offences and Prosecutions

Notes to clause 285

This clause does not require any comments. As to the constitutional position relating to existing sections 51 and 52 read with existing section 28(1) and section 28(4), see notes to the clause incorporating section 28(1).1

1. Clause 280.

Notes to clause 286

The existing section 52 provides that if a person makes a false statement in verification under certain sections, he should be punishable etc. The existing section gives a long list of the various sections under which verification is made; but it does not, appear to be necessary to give a list of such sections.

Verification under any provisions of the Act should obviously come within the purview of this section. The flaw inherent in giving a list is that the list may not be exhaustive and may, moreover, require to be amended whenever an amendment introduces a new section requiring verification. The draft clause, therefore, uses the words "any verification under this Act".

Notes to clause 287

No comments are needed.

Notes to clause 288

The words "on conviction before a Magistrate" have been added in existing section 54(2), on the lines of the language of existing section 51, last part.



Income-Tax Act, 1922 Back




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