(1) Whoever—
(a) fails to pay the tax due from him within the prescribed period ; cr
(b) fraudulently or wilfully evades the payment of any tax due under this Act ; or
(c) obstructs any prescribed au thor ity from entry unde r section 7 ; or
(d) fails or neglects to comply with any requ ire men t made by h im under the provisions of this A c t; or
(e) knowingly produces incorrect accounts registers or documents or knowingly furnishes incorrect information ; or
(f) contravenes any other provision of this Act cr the Rules made the reu nder ;
shall be liable, on conviction , to a fine which may extend to one thousand rupees and when the offence is a continuing one, with a daily fine not exceeding fifty rupees dur ing the period of the continuance of the offence.
(2) No Court shall take cognizance of any offence under this Act or the Rules framed thereunder, except on a coni plaint in writing by the prescr ibed authority , and no Cou rt inferior to that of a Magistrate of the First Class shall t ry any such offence.
(3) Notw ithstanding anything contained in the Code of Criminal Procedure , 1898, all offences punishable unde r this Act shall be cognizable and bailable.
Power to 31. (1) Th e prescribed authority m ay, at any t'me , compound accept from any person who has committed an offence offences, under section 30 by way of composition of offence, a sum of money not exceeding one thousand rupees cr double the amo unt of tax involved, whichever is greater , in add ition to the tax to be recovered.
Act V of 1898.
(2) On payment of such sum of money as may be determined under sub-section (1), the prescribed autho rity shall, where necessary, repo rt to the cour t that the offence has been compounded and therea fter no furth er proceedings under section 30 shall be taken again st the offender in respect of the same offence and the said Co urt shal l discharge or acq uit the accused, as the case may be.
12 Power to 32. (1) Th e Sta te Governm ent may , make rules □lake rules. consistent with the provisions of this Act, for securing the pay ment of tax and gene rally for the purpose of carrying into effect the provisions of th is Act.
(2) In partic ula r and witnout prejudice to the gene rality of th e foregoing power, the Sta te Govern ment may make rules :—
(a) prescribing the manner in which and the intervals at which tax and pen alty shall be paid unde r this Act ;
(b~) prescribing the authority or auth ori ties for the purpose of ca rrying out any function under any of the provisions of this Act ;
(c) presc ribing the form in which the Va lua tion List shal l be pre pared ;
(</) prescribing the manner in which and con ditions under which the Governme nt may reduce or rem it the Urban Imm ovable Property Tax ;
(e) prescrib ing the ma nner in which an appeal pet ition may be filed under sections 13 and 15 ;
( y ) prescribing the ma nner in which a revision peti tion may be filed under section 14 ;
(#) prescribing the ma nner in which refund under section 21 shall be mad e ; a nd (A) providing for any other mat ter for which the rules can be or may be prescribed.
(3) All ru les under this section shall be laid for not less than four teen days before the Assam Legisla tive Assembly as soon as possible after they are made and shall be su oject to such modif ication as the Legisla tive Assemblv may mak e during the Session in which they are so laid or the Session immediately following.
AGP (Leg) 24/64—1,022—21-1-64