Gift-tax Act,1958
Act No : 18
Section :
Prosecution.
35.Prosecution. (1) If any person fails without reasonable cause,- (a) to furnish in due time any return of gifts under this Act (b) to produce, or cause to be produced, on or before the date mentioned in any notice under 3*** subsection (4) of section 15, such accounts, records and documents as are referred to in the notice; 3*** he shall, on conviction before a Magistrate, be punishable with fine which may extend to rupees ten for every day during which the default continues. (2) If a person makes a statement in a verification in any return of gifts furnished under this Act or in a verification mentioned in section 22, 23 or 25 which is false, and which he either knows or believes to be false, or does not believe to be true, he shall on conviction before a Magistrate, be punishable with simple imprisonment which may extend to one year, or with fine which may extend to rupees one thousand, or with both. 2[(2A) If a person abets or induces in any manner another person to make and deliver an account, statement or declaration relating to any gifts chargeable to tax which is false and which he either knows to be false or does not believe to be true, he shall, on conviction before a Magistrate, be punishable with simple imprisonment which may extend to six months or with fine which may extend to one thousand rupees, or with both.] ----------------------------------------------------------------------- 1 Subs. by Act 5 of 1964, s. 52, for "section 33 " (retrospectively), 2 Ins.by Act 53 of 1962, s.27 (w.e.f. 1-4-1963) 3 Omitted by Act 41 of 1975, s.119 (w.e.f. 1-4-1976). ---------------------------------------------------------------------- 888I (3) A person shall not be proceeded against for an offence under this section except at the instance of the Commissioner. (4) The Commissioner may either before or after the institution of proceedings compound any such offence. 1 [Explanation.-For the purposes of this section, " Magistrate means a Presidency Magistrate or a Magistrate of the first class.] 3[35A.Offences by companies. (1) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed, was in charge of and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation.-For the purposes of this section,- (a) "company" means a body corporate, and includes- (i) a firm, and (ii) an association of persons or a body of individuals, whether incorporated or not; and (b) "director", in relation to- (i) a firm means a partner in the firm, (ii) an association of persons or a body of individuals, means any member controlling the affairs thereof. 35B.Offences by Hindu undivided families. (1) Where an offence under this Act has been committed by a Hindu undivided family, the Karta thereof shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render the Karta liable to any punishment if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a Hindu undivided family and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any member of the Hindu undivided family, such member shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. 35C.Section 360 of the Code of Criminal Procedure, 1973, and the Probation of offenders Act, 1958, not to apply. Nothing contained in section 360 of the Code of Criminal Procedure, 1973, or in the Probation of Offenders Act, 1958, shall apply to a person convicted of an offenece under this Act unless that person is under eighteen years of age.]
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