Section 26
Failure to furnish prescribed returns.
About this Act
An Act to provide for the levy of a tax on expenditure incurred in certain hotels or restaurants and for matters connected therewith or incidental thereto.
If a person fails to furnish in due time the return which
he is required to furnish under sub-section (1) of section 8 or by a notice given under sub-section (2) of
that section, he shall, without prejudice to any penalty that may be imposable on him under any other
provision of this Act, be punishable with rigorous imprisonment for a term which shall not be less than
three months but which may extend to seven years and with fine.