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Home Bare Acts Phrase: penaltyIncome Tax Act, 1961 Chapter XXI
Title: Penalties Imposable
State: Central
Year: 1961
.....or fringe benefits] or the furnishing of inaccurate particulars of such 9[income or fringe benefits]. Explanation 1 : Where in respect of any facts material to the computation of the total income of any person under this Act, (A) such person fails to offer an explanation or offers an explanation which is found by the Assessing Officer or the 10[***] Commissioner (Appeals) 11[or the Commissioner] to be false, or (B) such person offers an explanation which he is not able to substantiate and fails to prove that such explanation is bona fide and that all the facts relating to the same and material to the computation of his total income have been disclosed by him, then, the amount added or disallowed in computing the total income of such person as a result thereof shall, for the purposes of clause (c) of this subsection be deemed to represent the income in respect of which particulars have been concealed. Explanation 2 : Where the source of any receipt, deposit, outgoing or investment in any assessment year is claimed by any person to be an amount which had been added in computing the income or deducted in computing the loss in the assessment of such person for any.....
View Complete Act List Judgments citing this sectionBorder Security Force Act, 1968 Chapter IX
Title: Execution of Sentence, Pardons, Remissions, Etc.
State: Central
Year: 1968
.....The powers conferred by sub-sections (1) and (2) may be exercised in the case of any such sentence which has been confirmed, reduced or commuted. Section 131 - Orders pending suspension (1) Where the sentence referred to in section 130 is imposed by a Security Force Court other than a Summary Security Force Court the confirming officer may, when confirming the sentence, direct that the offender be not committed to prison or to Force custody until the orders of the authority or officer specified in section 130, have been obtained. (2) Where a sentence of imprisonment is imposed by a Summary Security Force Court, the officer holding the trial or the officer authorised to approve of the sentence under subsection (2) of section 114 may make the direction referred to in sub-section (1). Section 132 - Release on suspension Where a sentence is suspended under section 130, the offender shall forthwith be released from custody. Section 133 - Computation of period of suspension Any period during which the sentence is under suspension shall be reckoned as part of the term of such sentence. Section 134 - Order after suspension The authority or officer specified in section.....
View Complete Act List Judgments citing this sectionAssam Rifles Act, 2006 Chapter XI
Title: Execution of Sentence, Pardon, Remission, Etc.
State: Central
Year: 2006
.....The powers conferred by sub-sections (1) and (2) may be exercised in the case of any such sentence which has been confirmed, reduced or commuted. Section 153 - Orders pending suspension (1) Where sentence referred to in section 152 is imposed by an Assam Rifles Court other than Summary Assam Rifles Court, the confirming officer may, when confirming the sentence, direct that the offender be not committed to prison or to Force custody until the orders of the authority or officer specified in section 152 have been obtained. (2) Where a sentence of imprisonment is imposed by a Summary Assam Rifles Court, the officer holding the trial or the officer authorised to approve the sentence under sub-section (2) of section 136 may make the direction referred to in sub-section (1). Section 154 - Release on suspension Where a sentence is suspended under section 152 the offender shall forthwith be released from custody. Section 155 - Computation of period of suspension Any period during which the sentence is under suspension shall be reckoned as part of the term of such sentence. Section 156 - Order after suspension The authority or officer specified in section 152 may, at.....
View Complete Act List Judgments citing this sectionKarnataka Excise Act, 1965(Karnataka) Chapter VII
Title: Offences and Penalties
State: Karnataka
Year: 1965
.....rule, notification or order, made, issued or given thereunder, or of any licence or permit granted under this Act, imports, exports, transports, manufactures, collects or possesses any intoxicant, shall, on conviction,1[be punished for each offence with rigorous imprisonment for a term which may extend to2[three years and with fine which may extend to five thousand rupees.]] 1[Provided that the punishment,- (i) for the first offence shall be not less than2[six month's rigorous imprisonment and fine of not less than rupees one thousand]; and (ii) for the second and subsequent offences shall be not less than2[one year rigorous imprisonment and fine of not less than rupees two thousand] for each such offence.] (2) Whoever in contravention of this Act, or of any rule, notification or order made, issued or given thereunder, or of any licence or permit granted under this Act,- (a) save in the cases provided for in section 37, sells any intoxicant; or (b) cultivates or fails to take the measures prescribed for checking the spontaneous growth or for the extirpation of the hemp plants; or (c) taps or draws toddy from any toddy-producing tree or; (d) constructs or works any.....
View Complete Act List Judgments citing this sectionKarnataka Value Added Tax Act, 2003 Chapter VIII
Title: Penalties, Offences and Power to Make Rules
State: Karnataka
Year: 2003
.....the court of Wards, theAdministrator-General, the Official trustee or any receiver or manager,including any person whatever his designation who in fact manages property onbehalf of another, appointed by or under any order of a Court; (g)the administration of the checkposts set up and the barriers erected under thisAct and the regulation of work therein; (h)the assessment to tax under this Act of any turnover which has escapedassessment; (i)compelling the submission of returns and the production of documents andenforcing the attendance of persons and examining them on oath or affirmation; (j)securing that returns furnished or accounts or documents produced or evidence ofany kind given under this Act before any prescribed authority or an appeal orrevision from any decision of such authority are kept confidential; (k)the procedure to be followed and the powers exercisable in proceedings forrecovery under Section 42; (l)the duties and powers of officers appointed for the purpose of enforcing theprovisions of this Act; (m)the term of office and conditions of service of the members of the AppellateTribunal; (n)the fees payable for the grant of duplicate certificates.....
View Complete Act List Judgments citing this sectionCustoms Act, 1962 Chapter 14
Title: Confiscation of Goods and Conveyances and Imposition of Penalties
State: Central
Year: 1962
.....for exportation under claim for drawback which do not correspond in any material particular with any information furnished by the exporter or manufacturer under this Act in relation to the fixation of rate of drawback under section 75;] (j) any goods on which import duty has not been paid and which are entered for exportation under a claim for drawback under section 74; (k) any goods cleared for exportation 4 [***] which are not loaded for exportation on account of any wilful act, negligence or default of the exporter, his agent or employee, or which after having been loaded for exportation are unloaded without the permission of the proper officer; 5 [(l) any specified goods in relation to which any provisions of Chapter IVB or of any rule made under this Act for carrying out the purposes of that Chapter have been contravened.] ____________________ 1. The Words "dutiable or prohibited" omitted by Act 32 of 2003, section 116 (w.e.f. 14-5-2003). 2. Substituted by Act 32 of 2003, section 116, for clause (i) (w.e.f. 14-5-2003). 3. Inserted by Act 49 of 1991, section 120 (w.e.f. 1-4-1991). 4. The words "under a claim for drawback" omitted by Act 32 of 2003, section.....
View Complete Act List Judgments citing this sectionValue Added Tax Act, 2003 Chapter 8
Title: Penalties, Offences and Power to Make Rules
State: Karnataka
Year: 2003
.....the court of Wards, the Administrator-General, the Official trustee or any receiver or manager, including any person whatever his designation who in fact manages property on behalf of another, appointed by or under any order of a Court; (g) the administration of the checkposts set up and the barriers erected under this Act and the regulation of work therein; (h) the assessment to tax under this Act of any turnover which has escaped assessment; (i) compelling the submission of returns and the production of documents and enforcing the attendance of persons and examining them on oath or affirmation; (j) securing that returns furnished or accounts or documents produced or evidence of any kind given under this Act before any prescribed authority or an appeal or revision from any decision of such authority are kept confidential; (k) the procedure to be followed and the powers exercisable in proceedings for recovery under Section 42; (l) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act; (m) the term of office and conditions of service of the members of the Appellate Tribunal; (n) the fees payable for the grant of.....
View Complete Act List Judgments citing this sectionFood Safety and Standards Act, 2006 Chapter IX
Title: Offences and Penalties
State: Central
Year: 2006
.....probable cumulative effect of food of substantially the same composition on the health of a person consuming it in ordinary quantities; (b) the fact where the quality or purity of the article, being primary food, has fallen below the specified standard or its constituents are present in quantities not within the specified limits of variability, in either case, solely due to natural causes and beyond the control of human agency, then such article shall not be deemed to be unsafe or sub-standard or food containing extraneous matter. Explanation,--For the purposes of this section, "injury", includes any impairment, whether permanent or temporary, and "injurious to health" shall be construed accordingly. Section 49 - General provisions relating to penalty While adjudging the quantum of penalty under this Chapter, the Adjudicating Officer or the Tribunal, as the case may be, shall have due regard to the following:-- (a) the amount of gain or unfair advantage, wherever quantifiable, made as a result of the contravention, (b) the amount of loss caused or likely to cause to any person as a result of the contravention, (c) the repetitive nature of the contravention, (d).....
View Complete Act List Judgments citing this sectionCompetition Act, 2002 Chapter 6
Title: Penalties
State: Central
Year: 2002
.....or furnishes any document which he knows or has reason to believe to be false in any material particular; or (b) omits to state any material fact knowing it to be material; or (c) wilfully alters, suppresses or destroys any document which is required to be furnished as aforesaid, such person shall be punishable with fine which may extend to rupees one crore as may be determined by the Commission.] (2) Without prejudice to the provisions of sub-section(1), the Commission may also pass such other order as it deems fit. ___________________________________ 1. Substituted by the Competition (Amendment) Act, 2007 [Act No 39 of 2007]. Prior to substitution it read as: "(1) Without prejudice to the provisions of section 44, if any person, who furnishes or is required to furnish under this Act any particulars, documents or any information,-- (a) makes any statement or furnishes any document which he knows or has reason to believe to be false in any material particular; or (b) omits to state any material fact knowing it to be material; or (c) willfully alters, suppresses or destroys any document which is required to be furnished as aforesaid, the Commission shall.....
View Complete Act List Judgments citing this sectionTax on Lotteries Act, 2004 Chapter VIII
Title: Penalties, Offences and Power to Make Rules
State: Karnataka
Year: 2004
.....question the validity of any assessment, levy of penalty or interest nor grant any stay of proceedings or recovery of any amount due under this Act. Section 35 - Appearance before any Authority in proceedings Any person who is entitled to appear before any authority other than the High Court in connection with any proceeding under this Act, may be represented before such authority- (a) by his relative or a person regularly employed by him if such relative or person is duly authorized by him in writing in this behalf; (b) by a legal practitioner. Section 36 - Power to summon persons to give evidence The officers empowered by rules made in this behalf shall have all the powers conferred on a Court by the Code of Civil Procedure, 1908 (Central Act V of 1908), for the purpose of securing attendance of persons or the production of documents in any enquiry under this Act. Section 37 - Power to make rules (1) The State Government may, make rules, by notification, to carry out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for: (a) all matters expressly required or allowed by this.....
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