CourtMesh

Section 62A: Penalty for failure to comply with provisions of section 9A.

The Stamp Act, 1977 (1920 A. D.)Union territory Act of Jammu and Kashmir · Act 40 of 1977

[62A. Penalty for failure to comply with provisions of Section 9A. ––

(1) Any person who,––

(a) being required under sub-section (1) of section 9A to collect duty, fails to collect the same, or

(b) being required under sub-section (4) of section 9A to transfer the duty to the Government of Union territory of Jammu and Kashmir within fifteen days of the expiry of the time specified therein, fails to transfer within such time,

shall be punishable with fine which shall not be less than one lakh rupees, but which may extend upto one per cent, of the collection or transfer so defaulted.

(2) Any person who,––

(a) being required under sub-section (5) of section 9A to submit details of transactions to the Government, fails to submit the same; or

(b) submits a document or makes a declaration which is false or which such person knows or believes to be false,

shall be punishable with fine of one lakh rupees for each day during which such failures continues or one crore rupees, whichever is less.]

Where this provision sits

ActThe Stamp Act, 1977 (1920 A. D.)
Section62A
Marginal notePenalty for failure to comply with provisions of section 9A.
JurisdictionUnion territory of Jammu and Kashmir
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted. Section 62A inserted by S.O. 3808(E) dated 26.10.2020.

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Stamp Act, 1977 (1920 A. D.) is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.