Section 47A
of the Act—if a person wants to defraud the State Government by not
Section 47A of the Act—if a person wants to defraud the State Government by not
giving proper valuation of the property them he may not be allowed to say that he is Section 47A of the Act—if a person wants to defraud the State Gov
giving proper valuation of the property them he may not be allowed to say that he is
e
o pay a fine of Rs. 5000/- only and should be made scot free—Sections 64 giving proper valuation of the property them he may not be allowed to say that h
liable to pay a fine of Rs. 5000/- only and should be made scot free—Sections 64
Act are not mutually destructive but are supplemental to each other. liable to pay a fine of Rs. 5000/- only and should be made scot free—S
and 47A of the Act are not mutually destructive but are supplemental to each other.
M/s Nasco Steel Pvt. Ltd. vs. State of Bihar, 2004(4) PLJR 470.] and 47A of the Act are not mutually destructive but are supplementa
M/s Nasco Steel Pvt. Ltd. vs. State of Bihar, 2004(4) PLJR 470.]
r refusal to give receipt, and for devices to
pts.— Any person who—
(a) being required under section 30 to give a receipt, refuses or neglects to
, give the same; or
e ,
t
oney or property paid or delivered;
shall be punishable with fine which may extend to one hundred rupees.
nalty for not making out policy, or making one not duly stampe
he same; or ,
(b) with intent to defraud the Government of any duty, upon a payment of
ery of property exceeding twenty rupees in amount or value, gives a (b) with intent to defraud the Government of any duty, upo
money or delivery of property exceeding twenty rupees in amount or value, gives a
receipt for an amount or value not exceeding twenty rupees, or separates or divides money or delivery of property exceeding twenty rupees in amount or value, gives a
receipt for an amount or value not exceeding twenty rupees, or separates or divides
perty paid or delivered; receipt for an amount or val
the money or property paid or delivered;
nishable with fine which
shall be punishable with fine which may extend to one hundred rupee
Roop's Law Assist