Section 16: Offences and penalties and competent court

The Goa, Daman and Diu Motor Vehicles (Taxation On Passengers and Goods) Act, 1974Union territory Act of Dadra and Nagar Haveli and Daman and Diu · Act 7 of 1974

(1) Any person who,—

(a) being an operator, submits or allows to be submitted an incorrect or incomplete return under section 4 or fails to submit a return as required under that section; or

(b) being an operator, fraudulently evades or allows to be evaded, the payment of any tax due from him; or

(c) being an operator, fraudulently makes or allows to be made any wrong entry in, or fraudulently omits or allows to be omitted any entry from any statement submitted, or any accounts or register maintained, by him; or

(d) wilfully acts in contravention of any of the provisions of this Act or any rules made thereunder or any lawful orders passed in accordance therewith;

shall, on conviction, be punished with fine which may extend to two hundred and fifty rupees, and if the Magistrate so directs in his order, the person convicted shall pay in addition as if it were a fine, such specified amount as the Magistrate may determine to be the amount which the person convicted had evaded to pay.

(2) No offence punishable under this Act shall be inquired into or tried by any Court inferior to that of a Judicial Magistrate of the First class.

Where this provision sits

Act	The Goa, Daman and Diu Motor Vehicles (Taxation On Passengers and Goods) Act, 1974
Section	16
Marginal note	Offences and penalties and competent court
Jurisdiction	Union territory of Dadra and Nagar Haveli and Daman and Diu
Status	In force as published by the source

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