Contravention of specified orders attracts rigorous imprisonment and fine as criminal sanction under the Wealth Tax Act. Contravention of an order made under the second proviso to sub-section (1) or sub-section (3A) of section 37A is a statutory offence under the Wealth Tax Act, punishable with rigorous imprisonment and a fine; this penal provision was inserted by subsequent amendment and operates as the criminal sanction for breaches of orders under that proviso.
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.
Contravention of specified orders attracts rigorous imprisonment and fine as criminal sanction under the Wealth Tax Act.
Contravention of an order made under the second proviso to sub-section (1) or sub-section (3A) of section 37A is a statutory offence under the Wealth Tax Act, punishable with rigorous imprisonment and a fine; this penal provision was inserted by subsequent amendment and operates as the criminal sanction for breaches of orders under that proviso.
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