TMI BlogOffences and penaltiesX X X X Extracts X X X X X X X X Extracts X X X X ..... ty without actual receipt of taxable service or excisable goods either fully or partially in violation of the rules made under the provisions of this Chapter; or (c) maintains false books of account or fails to supply any information which he is required to supply under this Chapter or the rules made thereunder or (unless with a reasonable belief, the burden of proving which shall be u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce specified in clause ( d ), where the amount exceeds 6 [ two hundred lakh rupees ], with imprisonment for a term which may extend to seven years: Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court, such imprisonment shall not be for a term of less than six months; ( iii ) in the case of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed has been convicted for the first time for an offence under this Chapter; (ii) the fact that in any proceeding under this Act, other than prosecution, the accused has been ordered to pay a penalty or any other action has been taken against him for the same act which constitutes the offence; (iii) the fact that the accused was not the principal offender and was acting mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Substituted vide Finance Act, 2013, w.e.f. 10th May, 2013, before it was read as, (i) in the case of an offence where the amount exceeds fifty lakh rupees, with imprisonment for a term which may extend to three years : Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court, such imprisonment shall not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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