(i) in case where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds Rs. 10,000/-, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine of minimum of rupees ten thousand and maximum of not exceeding the tax liability;
(ii) in any other case, with rigorous imprisonment for a term, which shall not be less than three months but which may extend to one year and with fine not exceeding rupees five thousand.
(i) wilfully attempts, in any manner whatsoever, to evade any tax leviable under this Act; or
(ii) wilfully attempts, in any manner whatsoever, to evade any payment of any tax or penalty or interest under this Act, he shall, on conviction, be punished-
(a) in case where the amount involved exceeds Rs. 50,000/- during the period of a year, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine of minimum of rupees ten thousand and maximum of rupees fifty thousand;
(b) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with fine not exceeding rupees ten thousand;
(a) carries on business without being registered and without his registration certificate being renewed in wilful contravention of section 3G; or
(b) fails, without sufficient cause, to furnish any information required by section 3M; or
(c) fails, without sufficient cause, to furnish any returns as required by section 4 by the date and in the manner prescribed; or
(d) voluntarily obstructs any officer making inspection, search and seizure under section 6H; or
(e) contravenes, without reasonable cause, any of provisions of section 8A; or
(f) fails, without sufficient cause, when directed to keep any accounts or record, in accordance with such direction and to comply with requirements made to him under section 8F; or
(g) voluntarily obstructs any Officer making inspection under section 8F, shall, on conviction, be punished with imprisonment for a term which may extend to one year and with fine not exceeding rupees twenty five thousand.
(a) wilfully refuses or without lawful excuse neglects to furnish such information or returns; or
(b) wilfully furnishes or causes to be furnished any information or returns which he knows to be false, he shall, on conviction, be punished with fine which may extend to five thousand rupees and in case of a continuing offence to a further fine which may extend to two hundred rupees for each day after the first offence during which the offence continues.
Section 8H • The Goa Entertainment Tax Act, 1964
8H. Offences and penalties.
the-goa-entertainment-tax-act-1964-sec-8H.json
•
Section 8H
{
"act_title": "The Goa Entertainment Tax Act, 1964",
"act_slug": "the-goa-entertainment-tax-act-1964",
"section_label": "Section",
"section": {
"number": "8H",
"title": "8H. Offences and penalties.",
"chapter": null,
"content": "(i) in case where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds Rs. 10,000/-, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine of minimum of rupees ten thousand and maximum of not exceeding the tax liability;\n(ii) in any other case, with rigorous imprisonment for a term, which shall not be less than three months but which may extend to one year and with fine not exceeding rupees five thousand.\n(i) wilfully attempts, in any manner whatsoever, to evade any tax leviable under this Act; or\n(ii) wilfully attempts, in any manner whatsoever, to evade any payment of any tax or penalty or interest under this Act, he shall, on conviction, be punished-\n(a) in case where the amount involved exceeds Rs. 50,000/- during the period of a year, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine of minimum of rupees ten thousand and maximum of rupees fifty thousand;\n(b) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with fine not exceeding rupees ten thousand;\n(a) carries on business without being registered and without his registration certificate being renewed in wilful contravention of section 3G; or\n(b) fails, without sufficient cause, to furnish any information required by section 3M; or\n(c) fails, without sufficient cause, to furnish any returns as required by section 4 by the date and in the manner prescribed; or\n(d) voluntarily obstructs any officer making inspection, search and seizure under section 6H; or\n(e) contravenes, without reasonable cause, any of provisions of section 8A; or\n(f) fails, without sufficient cause, when directed to keep any accounts or record, in accordance with such direction and to comply with requirements made to him under section 8F; or\n(g) voluntarily obstructs any Officer making inspection under section 8F, shall, on conviction, be punished with imprisonment for a term which may extend to one year and with fine not exceeding rupees twenty five thousand.\n(a) wilfully refuses or without lawful excuse neglects to furnish such information or returns; or\n(b) wilfully furnishes or causes to be furnished any information or returns which he knows to be false, he shall, on conviction, be punished with fine which may extend to five thousand rupees and in case of a continuing offence to a further fine which may extend to two hundred rupees for each day after the first offence during which the offence continues.",
"footnote": "",
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"sort_order": 26
},
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}