LawgistThe Building and Other Construction Workers Welfare Cess Act
12Penalty
(1) Whoever, being under an obligation to furnish a return under this Act, furnishes any return knowing, or having reason to believe, the same to be false shall be punishable with imprisonment which may extend to six months, or with fine which may extend to one thousand rupees, or with both.
(2) Whoever, being liable to pay cess under this Act, wilfully or intentionally evades or attempts to evade the payment of such cess shall be punishable with imprisonment which may extend to six months, or with fine, or with both.
(3) No court shall take cognizance of an offence punishable under this section save on a complaint made by or under the authority of the Central Government.
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All sections
- 1 Short title, extent and commencement
- 2 Definitions
- 3 Levy and collection of cess
- 4 Furnishing of returns
- 5 Assessment of cess
- 6 Power to exempt
- 7 Power of entry
- 8 Interest payable on delay in payment of cess
- 9 Penalty for non-payment of cess within the specified time
- 10 Recovery of amount due under the Act
- 11 Appeals
- 12 Penalty
- 13 Offences by companies
- 14 Power to make rules
- 15 Repeal and saving
