Section 10
Penalty for evasion of duty of excise. Repealed
The Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976
About this Act
An Act to provide for the levy and collection of a cess on iron ore, manganese ore and chrome ore for the financing of activities to promote the welfare of persons employed in the iron ore mines, manganese ore mines and chrome ore mines and for matters connected therewith or incidental thereto.
(1) Whoever wilfully or intentionally evades or attempts
to evade the payment of duty of excise payable by him to the Central Government under this Act, shall,
on conviction, be punishable with imprisonment which may extend to six months, or with fine which may
extend to one thousand rupees, or with both.
(2) 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.
(2) 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.