(a) fails or neglects to maintain accounts and registers, issue bill or cash memos as provided in this Act and rules framed thereunder; or
(b) fails or neglects to furnish any information or produce books of account, registers and documents in course of inspection; or
(c) fails to submit returns or pay tax and penalty required under sections 6 and 7; or
(d) obstructs any authority in the performance of duty under this Act shall be punished with imprisonment of either description for a term which may extend to six months or with fine which may extend to five thousand rupees or with both.
(b) No court inferior to that of Judicial Magistrate of the 1st Class shall try any offence under this Act;
Section 18 • Bihar Taxation on Luxuries in Hotels Act, 1988
18. Offences and Penalties.
bihar-taxation-on-luxuries-in-hotels-act-1988-sec-18.json
•
Section 18
{
"act_title": "Bihar Taxation on Luxuries in Hotels Act, 1988",
"act_slug": "bihar-taxation-on-luxuries-in-hotels-act-1988",
"section_label": "Section",
"section": {
"number": "18",
"title": "18. Offences and Penalties.",
"chapter": null,
"content": "(a) fails or neglects to maintain accounts and registers, issue bill or cash memos as provided in this Act and rules framed thereunder; or\n(b) fails or neglects to furnish any information or produce books of account, registers and documents in course of inspection; or\n(c) fails to submit returns or pay tax and penalty required under sections 6 and 7; or\n(d) obstructs any authority in the performance of duty under this Act shall be punished with imprisonment of either description for a term which may extend to six months or with fine which may extend to five thousand rupees or with both.\n(b) No court inferior to that of Judicial Magistrate of the 1st Class shall try any offence under this Act;",
"footnote": "",
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