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Statutory Provisions

Home Acts & Rules Bill Bills DIRECT TAXES CODE BILL, 2009 Chapters List Chapter XIII PROSECUTION This

Clause 230 - Contravention of any restraint order - DIRECT TAXES CODE BILL, 2009

DIRECT TAXES CODE BILL, 2009
Chapter XIII
PROSECUTION
  • Contents

Contravention of any restraint order

230. (1) A person shall be punishable with rigorous imprisonment for a term which may extend to two years and with fine, if such person contravenes any restraint order referred to in sub-section (7) of section 139.

(2) The fine referred to in sub-section (1) shall not be less than fifty thousand rupees or more than five lakh rupees. 

 
 
 
 

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