Offences

Any person who,- fails to pay, within the time allowed any tax assessed or any penalty imposed on him under this Actor wilfully acts in contravention of the provisions of this Act or the rules made thereunder ,shall on conviction ,be liable to be punished with fine which may extend to two thousand rupees. Any person who,- wilfully submits an untrue return or fails to submit a return as required by the provisions of this Act or the rules made thereunder or fraudulently evades the payment of any tax ,and other amount due from him under this Act,shall on conviction ,be liable to be punished,if it is first offence, a fine which may extend to two thousand rupees ,and it is second time or subsequent offence,with simple imprisonment which may extend to six months or with fine which may extend to two thousand rupees or both.Any person who is in any way concerned in any fraudulent evasion or attempt at evasion or abetment of evasion of any tax payable under this Act ,shall on conviction ,be liable to be punished with simple imprisonment which may extend to six months or with fine which may extend to two thousand rupees or both.