Section 21A - Penalty

{
    "act_title": "The Assam Amusements and Betting Tax Act, 1939",
    "act_slug": "assam-amusements-and-betting-tax-act-1939",
    "section_label": "Section",
    "section": {
        "number": "21A",
        "title": "Section 21A - Penalty",
        "chapter": null,
        "content": "Whoever.--\r\n\r\n(i)       fails to comply with the provisions of this chapter or rules made thereunder; or\r\n\r\n \r\n\r\n(ii)      fraudulently or wilfully evades the payment of any tax under this chapter or conceals his liability to such tax;\r\n\r\nshall in addition to his liability to pay the tax so concealed or evoded, on conviction by a Magistrate, be liable to a fine not exceeding two thousand rupees.\"\r\n\r\n ",
        "footnote": "",
        "is_definition": false,
        "sort_order": 34
    },
    "prev_section": "21",
    "next_section": "21B"
}