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    <title>Offences and penalties.</title>
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    <description>Section 104 penalises wilful false returns, furnishing false information or failure to file required returns, disobedience to lawful orders, and failure to hand over custody of society property or records, with fines and continuing daily penalties; employers who do not remit deducted amounts face fines. It criminalises electoral misconduct and corrupt offers or receipt of gratification in elections, imposing imprisonment, fines and debarment. Amendments add offences for document tampering, unlawful investments, causing unlawful loss, and unlawful personal gain by directors, with imprisonment, prescribed fines and recovery of proceeds.</description>
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    <pubDate>Wed, 21 Sep 2011 14:57:54 +0530</pubDate>
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      <description>Section 104 penalises wilful false returns, furnishing false information or failure to file required returns, disobedience to lawful orders, and failure to hand over custody of society property or records, with fines and continuing daily penalties; employers who do not remit deducted amounts face fines. It criminalises electoral misconduct and corrupt offers or receipt of gratification in elections, imposing imprisonment, fines and debarment. Amendments add offences for document tampering, unlawful investments, causing unlawful loss, and unlawful personal gain by directors, with imprisonment, prescribed fines and recovery of proceeds.</description>
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      <pubDate>Wed, 21 Sep 2011 14:57:54 +0530</pubDate>
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