OFFENCES AND PENALTIES
UNDER
THE TAMIL NADU TAX ON LUXURIES
ACT 1980
Nature of Offence
|
Quantum of Penalty
|
Failure to pay
tax without sufficient cause or neglets to furnish a return as required by a
sub-section (1) of Section 6 or the Tamil Nadu Tax on Luxuries Act, 1980.
Section
7(a)
|
The assessing
authority may impose by way of penalty, in addition to pay tax assessed under
Section 7 of the Tamil Nadu Tax on Luxuries Act 1980, a sum not exceeding one and half time the
amount of tax.
Section
7(d)
|
Failure to
furnish a return under sub-section (1) of Section 6 of the Tamil Nadu Tax on
Luxuries Act, 1980 without sufficient cause or neglects to pay into
Government account the whole amount of tax due according to such return as
required by sub-section 3 of Section 6 of the Tamil Nadu Tax on Luxuries Act,
1980.
Section
7(b)
|
The assessing
authority may impose by way of penalty, in addition to pay tax assessed under
Section 7 of the Tamil Nadu Tax on Luxuries Act 1980, a sum not exceeding one and half time the
amount of tax.
Section
7(d)
|
Failure without
sufficient cause to comply with the terms of notice issued under clause (a)
of sub-section (2) of Section 7 of the Tamil Nadu Tax on Luxuries Act, 1980
Section
7(c)
|
The assessing
authority may impose by way of penalty, in addition to pay tax assessed under
Section 7 of the Tamil Nadu Tax on Luxuries Act 1980, a sum not exceeding one and half time the
amount of tax.
Section
7(d)
|
Conceals the
particulars of any transaction or deliberately furnishes inaccurate particulars
of any transaction liable to tax under the Tamil Nadu Tax on Luxuries Act,
1980.
Section
7(d)
|
The assessing
authority may impose by way of penalty, in addition to pay tax assessed under
Section 7 of the Tamil Nadu Tax on Luxuries Act 1980, a sum not exceeding one and half time the
amount of tax.
Section
7(d)
|
Any person who,
being a proprietor liable to pay tax under the Tamil Nadu Tax on Luxuries
Act, 1980 furnishes or allows or causes to be furnished an incorrect or
incomplete return or fails to submit the returns as required by or under the
provisions of the Act.
Section
14(1)(a)
|
Conviction be
punished with imprisonment for a term which may extend to six months
Or
with fine not exceeding one thousand rupees
or with both.
Section
14(1)(e)
|
Any person who,
being a proprietor liable to pay tax under the Tamil Nadu Tax on Luxuries
Act, 1980, fraudulently evades or allows to be avaded the payment of any tax
due
Section
14(1)(b)
|
Conviction be
punished with imprisonment for a term which may extend to six months
Or
with fine not exceeding one thousand rupees
or with both.
Section
14(1)(e)
|
Any person who,
being a proprietor liable to pay tax under the Tamil Nadu Tax on Luxuries
Act, 1980, fraudulently makes or
causes or allows to be made any wrong entry in, or fraudulently omits or
causes or allows to be omitted any entry from any statement furnished or any
accounts or registers
Section
14(1)(c)
|
Conviction be
punished with imprisonment for a term which may extend to six months
Or
with fine not exceeding one thousand rupees
or with both.
Section
14(1)(e)
|
Any person who,
being a proprietor liable to pay tax under the Tamil Nadu Tax on Luxuries
Act, 1980, knowingly collects from any person any amount by way of tax in
excess of the amount of tax payable under the provisions of the Act.
Section
14(1)(d)
|
Conviction be
punished with imprisonment for a term which may extend to six months
Or
with fine not exceeding one thousand rupees
or with both.
Section
14(1)(e)
|
Any person who,
being a proprietor liable to pay tax under the Tamil Nadu Tax on Luxuries Act,
1980, wilfully acts in contravention of any of the provisions of the Act or
the rules made thereunder or any lawful orders passed in accordance
therewith.
Section
14(1)(e)
|
Conviction be
punished with imprisonment for a term which may extend to six months
Or
with fine not exceeding one thousand rupees
or with both.
Section
14(1)(e)
|
Before or after
the institution of proceedings for an offence under the Tamil Nadu Tax on
Luxuries Act, 1980, the assessing authority may permit any person who
committed or is suspected to have committed an offence to compound an offence
on payment of such sum
Section
16(1)
|
Not exceeding double the amount of tax to
which the offence relates as the assessing authority may determine
Section
16(1)
|