Failure to furnish returns of net wealth

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Full Text of the Document

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....of section 14 or under sub-section (1) of section 17, he shall be punishable,-           (i)  in a case where the amount of tax, which would have been evaded if the failure had not been discovered, exceeds one hun­dred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven year....