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Start Free TrialDelhi Entertainments and Betting Tax Act, 1996 Complete Act
State: Delhi
Year: 1996
.....Code. 18. Suspension or revocation of authorization certificate for entertainment- (1) No proprietor having a licence under the Cinematograph Act, 1952 (Central Act 37 of 1952) shall charge payment for admission and collect entertainment tax without au authorization to be called ˜admission fee and tax collection authorization certificate' from the Commissioner. (2) The Commissioner may, by order, revoke or suspend that authorization certificate issued under sub-section (1) if he is satisfied that the proprietor has- (a) admitted any person to any place of entertainment without payment of tax; or (b) failed to pay the tax or deposit security due from him within the time prescribed; or (c) fraudulently evaded the payment of any tax due under this Act; or (d) obstructed any officer in carrying out inspection, search or seizure of records; or (e) failed to produce the records required for inspection by any officer carrying out an inspection under this Act; or (f) contravened any other provision of this Act or the rules made thereunder or any order or direction issued under any such provision. (3) No order to revoke or suspend the admission fee and tax.....
List Judgments citing this sectionWest Bengal Building Tax Act, 1996 Complete Act
State: West Bengal
Year: 1996
.....or other legal proceedings shall lie against any Government servant for anything which is in goods faith done or intended to be done under this Act or the rules made thereunder. Section 19 Bar to proceedings in civil court No order passed or action taken against any person under this Act or the rules made thereunder by the prescribed authority or any officer appointed under sub-section (1) of section 3 to assist the prescribed authority shall be called into question in any civil court and no appeal or application for revision shall lie against any order passed under this Act or the rules made thereunder in any civil court. Section 20 Offences and penalties (1) (a) Whoever fails to make payment of tax under section 7 by the date prescribed, shall be punishable with simple imprisonment for three years, or with find not exceeding ten thousand rupees, or with both. (b) The offence punishable under this sub-section shall be cognizable and non-bailable. (2) Whoever (i) furnishes false declaration referred to in section 5, or (ii) fails to furnish declaration referred to in section 5 within the prescribed time, or (iii) fails to produce or explain the records or documents.....
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