Part IV - VALIDATION OF THE CENTRAL CIVIL SERVICES (PENSION) RULES AND PRINCIPLES FOR EXPENDITURE ON PENSION LIABILITES FROM THE CONSOLIDATED FUND OF INDIA (From Section 147 to Section 150)
Penalty for failure to comply with track and trace mechanism imposes a higher monetary penalty in addition to other sanctions. Where any person referred to in clause (b) of sub section (1) of section 148A acts in contravention of the provisions of that section, they shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.
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 failure to comply with track and trace mechanism imposes a higher monetary penalty in addition to other sanctions.
Where any person referred to in clause (b) of sub section (1) of section 148A acts in contravention of the provisions of that section, they shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.