Act Number: 27

Act Name: The Wealth-tax Act, 1957

Year: 1957

Enactment Date: 1957-09-12

Long Title: An Act to provide for the levy of wealth-tax.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 35EE: Failure to furnish particulars under section 34ACC.
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.
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).
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