Offences penalties fines and allied matters (Section 19) means:

A. Any person who fails to file or files an incorrect return within the period specified in Sun-Section (1)

B. Fails to make a payment or makes short payment duty on any account

C. Shall pay a penalty of five thousand rupees in case of non-filing of return and ten thousand rupees or five percent of the duty involved whether is higher in case of short payment duty due

D. In addition to the amount due from him and without prejudice to other liabilities which may be determined against him or action which may be taken against him under this Act and rules made thereunder

E. All of these

Post a Comment

0 Comments