Punishment for certain contraventions

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.... be punishable in cases where the amount of cess evaded or the amount of refund wrongly taken- (a) exceeds five hundred lakh rupees, with imprisonment for a term which may extend to five years or with fine, or with both; or (b) exceeds two hundred lakh rupees but does not exceed five hundred lakh rupees, with imprisonment for a term which may extend to three years or with fine, o....

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.... or with both. (4) The Court may, for special and adequate reasons to be recorded in the judgment, sentence any person to imprisonment under sub-section (1) or sub-section (3), for a term less than six months. (5) Notwithstanding anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), all offences under this Act, except the offences referred to in sub-section (6) sha....