Benami property law imposes penalties for failing to comply with summons or furnish information and admits authority records as evidence. Section 54A imposes a fixed monetary penalty for failure to comply with summonses or to furnish required information, to be levied by the issuing authority only after affording an opportunity to be heard and subject to proof of good and sufficient reasons for non compliance. Section 54B makes entries in an authority's records admissible in evidence in prosecutions under the Act, provable by production of the original records or by a certified copy signed by the custodian authority attesting to its truth.
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.
Benami property law imposes penalties for failing to comply with summons or furnish information and admits authority records as evidence.
Section 54A imposes a fixed monetary penalty for failure to comply with summonses or to furnish required information, to be levied by the issuing authority only after affording an opportunity to be heard and subject to proof of good and sufficient reasons for non compliance. Section 54B makes entries in an authority's records admissible in evidence in prosecutions under the Act, provable by production of the original records or by a certified copy signed by the custodian authority attesting to its truth.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
