Health security cess evasion carries tiered imprisonment and fines; high-value offences are cognizable and non-bailable. Penalties vary by amount of cess evaded or refund wrongly taken: over five hundred lakh rupees-imprisonment up to five years or fine or both; over two hundred lakh up to five hundred lakh-up to three years or fine or both; over one hundred lakh up to two hundred lakh-up to one year or fine or both. Repeat convictions carry up to five years' imprisonment or fine. Lesser contraventions and abetment attract up to six months' imprisonment or fine. Designation: specified high-value contraventions are cognizable and non-bailable, other offences non-cognizable and bailable. Prior sanction of a proper officer not below Commissioner is required for prosecution.
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.
Health security cess evasion carries tiered imprisonment and fines; high-value offences are cognizable and non-bailable.
Penalties vary by amount of cess evaded or refund wrongly taken: over five hundred lakh rupees-imprisonment up to five years or fine or both; over two hundred lakh up to five hundred lakh-up to three years or fine or both; over one hundred lakh up to two hundred lakh-up to one year or fine or both. Repeat convictions carry up to five years' imprisonment or fine. Lesser contraventions and abetment attract up to six months' imprisonment or fine. Designation: specified high-value contraventions are cognizable and non-bailable, other offences non-cognizable and bailable. Prior sanction of a proper officer not below Commissioner is required for prosecution.
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