Section 30
Abetment of false return, etc.
The Hotel-Receipts Tax Act, 1980
About this Act
An Act to impose a special tax on gross receipts of certain hotels.
If a person abets or induces in any manner another person to
make and deliver an account or a statement or declaration relating to any chargeable receipts which is
false and which he either knows to be false or does not believe to be true or to commit an offence under
sub-section (1) of section 26, he shall be punishable,--
(i) in a case where the amount of tax, penalty or interest which would have been evaded, if the declaration, account or statement had been accepted as true, or which is wilfully attempted to be evaded, exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine;
(ii) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine.
(i) in a case where the amount of tax, penalty or interest which would have been evaded, if the declaration, account or statement had been accepted as true, or which is wilfully attempted to be evaded, exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine;
(ii) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine.