Insertion of new sections 46B and 46C in Act 13 of 1989

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Full Text of the Document

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....el tax to credit of Central Government-If any carrier fails to pay to the credit of the Central Government, the inland air travel tax collected by him as required under the provisions of section 42, he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine. 46C. Offences by companies-(1) Where any off....