(1) (a) Whoever fails to make payment of tax under section 7 by the date prescribed, shall be punishable with simple imprisonment for three years, or with fine not exceeding ten thousand rupees, or with both.
(b) The offence punishable under this sub-section shall be cognizable and non-bailable.
(2) Whoever—
(i) furnishes false declaration referred to in section 5, or
(ii) fails to furnish declaration referred to in section 5 within the prescribed time, or
(iii) fails to produce or explain the records or documents under section 9, or Power of State Government to exempt from payment of tax.
Indemnity of Government servant.
Bar to proceedings in civil court.
Offences and penalties.
223 The West Bengal Building Tax Act, 1996.
[West Ben. Act XIX of 1996.]
Power to make rules.
(Section 21.)
(iv) obstructs the prescribed authority or any officer appointed under sub-section (1) of section 3 to assist the prescribed authority from entering any building for inspection under section 10, shall be punishable with simple imprisonment which may extend to two years, or with fine not exceeding ten thousand rupees, or with both.
(3) Whoever obstructs the prescribed authority or any officer appointed under sub-section (1) of section 3 to assist it or any officer of the Bureau while making inspection under section 10 or seizure ofrecords or documents under section 11 shall be punishable with imprisonment of either description which shall not be less than three months but which may extend to two years or with fine not exceeding ten thousand rupees or with both.
(4) Any offence punishable under sub-section (2) or sub-section (3) shall be cognizable and bailable.
(5) No court shall take cognizance of any offence under this Act or the rules made thereunder except with the previous sanction of the prescribed authority, and no court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate shall try such offence.