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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Penalty for prohibited repayment: repayment contrary to prescribed rules triggers a penalty equal to the amount repaid.</h1> A penalty equal to the amount repaid is leviable where loans, deposits or specified advances are repaid otherwise than in accordance with the prescribed repayment restriction; the penalty is to be imposed by the Joint Commissioner, subject to a legislative change vesting imposition authority in the Assessing Officer from the specified future commencement.

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