Repeat-offence punishment: increased imprisonment and fine for subsequent convictions under specified tax offence provisions in the bill. Repeat convictions for offences under sections 476, 477, 478(1), 479, 480, 482 or 484 attract rigorous imprisonment and a fine; the provision prescribes a ... Summary
Repeat-offence punishment: increased imprisonment and fine for subsequent convictions under specified tax offence provisions in the bill.
Repeat convictions for offences under sections 476, 477, 478(1), 479, 480, 482 or 484 attract rigorous imprisonment and a fine; the provision prescribes a mandatory minimum custodial term for the second and subsequent convictions while allowing courts to impose a longer term up to the statutory ceiling, and also requires imposition of a fine.
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