Section 35EE
Failure to furnish particulars under section 34ACC. Repealed
About this Act
An Act to provide for the levy of wealth-tax.
1If a person referred to in section
34ACC fails 2
*** to intimate to the Board the particulars of conviction or finding referred to in the said
section, he shall be punishable with rigorous imprisonment for a term which may extend to two years and
shall also be liable to fine:
3 Provided that no person shall be punishable under this section if he proves that there was reasonable cause or excuse for the said failure.
3 Provided that no person shall be punishable under this section if he proves that there was reasonable cause or excuse for the said failure.
Notes
1. Ins. by Act 67 of 1984, s. 70 (w.e.f. 1-10-1984).
2. The words “, without reasonable cause or excuse,” omitted by Act 46 of 1986, s. 38 (w.e.f. 10-9-1986).
3. Ins. by s. 38, ibid. (w.e.f. 10-9-1986).
2. The words “, without reasonable cause or excuse,” omitted by Act 46 of 1986, s. 38 (w.e.f. 10-9-1986).
3. Ins. by s. 38, ibid. (w.e.f. 10-9-1986).