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.
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.
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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