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Section 20: Prosecutions

The Kerala Tax on Employment Act 1976State Act of Kerala · Act 14 of 1976

1[(1) An employer or other person who, without sufficient cause, fails to comply with any of the provisions of this Act or the rules framed thereunder shall, on conviction before a Magistrate, be punishable with fine not exceeding five thousand rupees, and, when the offence is a continuing one, with fine not exceeding fifty rupees per day during the period of the continuance of the offence.]

(2) A person shall not be proceeded against for an offence under this section except at the instance of the assessing authority.

(3) The District Collector may, either before or after the institution of proceedings, compound any such offence.

Explanation.—For the purposes of this section, “Magistrate” means a Judicial Magistrate of the First Class or a Judicial Magistrate of the Second Class specially empowered by the Government to try offences under this Act.

1 Substituted by Act 16 of 1977 (w.e.f. 13.06.1977).

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Where this provision sits

ActThe Kerala Tax on Employment Act 1976
Section20
Marginal noteProsecutions
JurisdictionState of Kerala
StatusIn force as published by the source

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