https://www.taxtmi.com/acts?id=9832 Sections 46B and 46C establish criminal liability for carriers who fail to remit inland air travel tax: non-payment is an offence punishable by imprisonment and fine. Corporate entities are liable, and persons in charge of company business are deemed guilty unless they prove lack of knowledge or that they exercised all due diligence. Directors, managers, secretaries or other officers are also personally liable where the offence resulted from their consent, connivance or negligence. "Company" includes firms and associations; a partner is treated as a director for a firm. en-us Wed, 22 Oct 2008 10:21:45 +0530 Wed, 22 Oct 2008 10:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9832 Sections 46B and 46C establish criminal liability for carriers who fail to remit inland air travel tax: non-payment is an offence punishable by imprisonment and fine. Corporate entities are liable, and persons in charge of company business are deemed guilty unless they prove lack of knowledge or that they exercised all due diligence. Directors, managers, secretaries or other officers are also personally liable where the offence resulted from their consent, connivance or negligence. "Company" includes firms and associations; a partner is treated as a director for a firm. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 10:21:45 +0530 https://www.taxtmi.com/acts?id=9832