Water (Prevention and Control of Pollution) Cess Act : Penalty. Indian Bare Acts :

Water (Prevention and Control of Pollution) Cess Act,1977

Act No : 36

Section : Penalty.

14.Penalty. (1) Whoever, being under an obligation to furnish a return under this Act, furnishes any return knowing, or having reason to believe, the same to be false shall be punishable with imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both. (2) Whoever, being liable to pay. cess under this Act, wilfully or in. tentionally evades or attempts to evade the payment of such cess shall be punishable with imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both. (3) No court shall take cognizance of an offence punishable under this section save on a complaint made by or under the authority of the Central Government.