If any person makes a statement in a verification mentioned in section 18 or sub-section (3) of section 321[or sub-section (3) of section 34] or in any application under section 67 which is false and which he either knows or believes to be false or does not believe to be true, he shall be deemed to have committed the offence described in section 177 of the Indian Penal Code, 1860 (Central Act XLV of 1860).
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1. Substituted by Act 29 of 1963 w.e.f. 1.1.1964.
Section 51 - Failure to furnish return or to supply information
If any person fails without reasonable cause or excuse,-
(a) to furnish in due time any of the returns specified in sub-section (1) or sub-section (2) of section 18 or in section 39; or
(b) to furnish a certificate required by section 16; or
(c) to grant inspection or allow copies to be taken in accordance with the provision of section 62; or
(d) to produce or cause to be produced on or before the date mentioned in any notice under sub-section (4) or section 18, such accounts or documents as are referred to in the notice,
he shall be punishable with fine which may extend to five rupees for every day during which the default continues.
Section 52 - Prosecution to be at the instance of the Joint Commissioner
52. Prosecution to be at the instance of the1[Joint Commissioner]
(1) A person shall not be proceeded against for an offence under section 50 or section 51 except at the instance of the1[Joint Commissioner.]
(2) Before instituting proceedings against any person under sub-section (1), the1[Joint Commissioner] shall call upon such person to show cause why proceedings should not be instituted against him.
(3) The1[Joint Commissioner] may either before or after the institution of proceedings compound any such offences.
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1. Substituted by Act 5 of 1993 w.e.f. 9.11.1992.
Section 53 - Disclosure of information respecting assessees
1[53. Disclosure of information respecting assessees
(1) (a) The Commissioner may furnish or cause to be furnished to,
(i) any officer, authority or body performing any functions under any other law relating to the imposition of any tax, duty, cess or fee; or
(ii) such officer, authority or body performing any functions under any other law as the State Government, if in its opinion it is necessary so to do in the public interest, may, by notification, specify in this behalf,
any such information relating to any assessee in respect of any assessment made under this Act as may, in the opinion of the Commissioner, be necessary for the purpose of enabling such officer, authority or body to perform his or its functions under that law.
(b) Where a person makes an application to the Commissioner for any information relating to any assessee in respect of any assessment made under this Act, the Commissioner may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for in respect of that assessment only and his decision in this behalf shall be final and shall not be called in question in any court of law.
(2) Notwithstanding anything contained in sub-section (1) or any other law for the time being in force, the State Government may, having regard to the practices and usages, customary or any other relevant factors, by order notified in the official Gazette, direct that no information or document shall be furnished or produced by a public servant in respect of such matters relating to such classes of assessees or except to such authorities as may be specified in the order.]
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1. Substituted by Act 29 of 1976 w.e.f. 1.4.1975.