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TypeBare Act JurisdictionCentral Government

Research and Development Cess Act, 1986 Section 9

Penalty for Non-payment of Cess

~1 min read
https://sooperkanoon.com/act/30144

Bare act section · Research

About this section

Research and Development Cess Act, 1986 Section 9 is part of Research and Development Cess Act, 1986 - Penalty for Non-payment of Cess. Read the section text below and explore Indian court judgments that cite it.

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Section Text

(1) If any cess payable by an industrial concern is not paid on or before making payments towards the import of technology, if shall be deemed to be in arrears and the same shall be recovered by the Development Bank in such manner as may be prescribed.

(2) The Development Bank may, after such inquiry as it deems fit, impose on the industrial concern, which is in arrears under sub-section (1), a penalty not exceeding ten times the amount in arrears:

Provided that before imposing such penalty, such industrial concern shall be given a reasonable opportunity of being heard, and if, after such hearing, the Development Bank is satisfied that the dafault was for any good and sufficient reason, on penalty shall be imposed under this sub-section

Frequently asked questions

What does Research and Development Cess Act, 1986 Section 9 provide?

Section Section 9 of the Research and Development Cess Act, 1986 (Penalty for Non-payment of Cess) is reproduced on this page as part of the Research and Development Cess Act, 1986. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Research and Development Cess Act, 1986 Section 9?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Research and Development Cess Act, 1986 Section 9. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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