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Section 15

The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958State Act of Gujarat · Act 67 of 1958

(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 one thousand 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 21[ * * *] a Magistrate of the second class.

Where this provision sits

ActThe Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958
Section15
JurisdictionState of Gujarat
StatusIn force as published by the source

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