Section 30: Abetment of false return, etc.

The Hotel-Receipts Tax Act, 1980Central Act · Act 54 of 1980

If a person abets or induces in any manner another person to make and deliver an account or a statement or declaration relating to any chargeable receipts which is false and which he either knows to be false or does not believe to be true or to commit an offence under sub-section (1) of section 26, he shall be punishable,--

(i) in a case where the amount of tax, penalty or interest which would have been evaded, if the declaration, account or statement had been accepted as true, or which is wilfully attempted to be evaded, exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine;

(ii) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine.

Where this provision sits

Act	The Hotel-Receipts Tax Act, 1980
Section	30
Marginal note	Abetment of false return, etc.
Jurisdiction	Central
Status	In force as published by the source

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