Contravention of specified orders attracts rigorous imprisonment and fine as criminal sanction under the Wealth Tax Act.

Contravention of an order made under the second proviso to sub-section (1) or sub-section (3A) of section 37A is a statutory offence under the Wealth Tax Act, punishable with rigorous imprisonment and a fine; this penal provision was inserted by subsequent amendment and operates as the criminal sanction for breaches of orders under that proviso.

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