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        Section 47 - Penalty

        Finance (No. 2) Act, 1971
        Chapter VII
        FOREIGN TRAVEL TAX

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        Penalty for foreign travel rule breaches: carriers and persons subject to adjudication under rules with prescribed authority. Any carrier contravening sub section (2) of section 45 and any person committing a breach of any rule or regulation made under this Chapter shall be liable to a penalty not exceeding five thousand rupees, and such penalty may be adjudged by such authority and in such manner as may be specified in the rules made under this Chapter.
                          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.

                                Penalty for foreign travel rule breaches: carriers and persons subject to adjudication under rules with prescribed authority.

                                Any carrier contravening sub section (2) of section 45 and any person committing a breach of any rule or regulation made under this Chapter shall be liable to a penalty not exceeding five thousand rupees, and such penalty may be adjudged by such authority and in such manner as may be specified in the rules made under this Chapter.


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