Where any goods imported into Delhi are liable to the payment of terminal tax, any person who, with the intention of evading payment of the tax introduces or attempts to introduce or causes or abets the introduction of any such goods within the Union territory of Delhi, upon which payment of terminal tax due on such introduction, has neither been made nor tendered, shall be punishable with fine which may extend to ten times the amount of such terminal tax.
Section 464: Penalty for evasion of terminal taxes.
The Delhi Municipal Corporation Act, 1957Central Act · Act 66 of 1957
Where this provision sits
| Act | The Delhi Municipal Corporation Act, 1957 |
|---|---|
| Section | 464 |
| Marginal note | Penalty for evasion of terminal taxes. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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