Failure to disclose specified convictions under prescribed law creates a punishable offence carrying imprisonment and fine. A new penal provision amends the Wealth-tax Act to require persons to intimate specified convictions or findings to the Board; failure to furnish particulars of those convictions or findings constitutes an offence punishable by rigorous imprisonment for a term that may extend up to two years and by 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.
Failure to disclose specified convictions under prescribed law creates a punishable offence carrying imprisonment and fine.
A new penal provision amends the Wealth-tax Act to require persons to intimate specified convictions or findings to the Board; failure to furnish particulars of those convictions or findings constitutes an offence punishable by rigorous imprisonment for a term that may extend up to two years and by a fine.
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