Section 13, Expenditure-tax Act, 1987 [S1V-GCP]

As at 12 August 1988. In force from 12 August 1988 by S.O. 994(E) [N12-4AF].

In Expenditure-tax Act, 1987 [A10-Z04]. This text from 12 August 1988 to 12 June 1999. Other texts (1): from 13 June 1999.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 13, Expenditure-tax Act, 1987 [S1V-GCP]. Machine: S1V-GCP@1988-08-12.

13. Penalty for contravention.—(1) Whoever contravenes the provisions of section 4 or section 5 shall be punishable with fine which may extend to twenty-five thousand rupees, and in the case of a continuing contravention, with an additional fine which may extend to one lakh rupees for every day during which the contravention continues after conviction for the first such contravention. (2) Whoever contravenes any other provision of this Act or the rules made thereunder, for which no penalty is elsewhere provided, shall be punishable with fine which may extend to ten thousand rupees.

Defined terms in this text (0)

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Made under this section, or naming it (0)

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Cited by (2)

Section 12, Expenditure-tax Act, 1987 [S1V-GBR], 15 November 1987, Band A. "section 13".

Section 2, Expenditure-tax Act (Amendment) Act, 1999 [S1Z-XNN], 13 June 1999, Band A. "section 13 of the Expenditure-tax Act, 1987 (35 of 1987)".

Not held (0)

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Duties published under this section (0)

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