Chapter 23 Offence and Punishment

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Sections

Section 123 : Punishment to one who does not pay tax
Section 124 : Punishment to one who submits false or misleading statement
Section 125 : Punishment to one who obstructs or unduly influences tax administration
Section 126 : Punishment in the event of commission of offence by the person with or without authority
Section 127 : Punishment to accomplice
Section 128 : Punishment to one who does not observe the Act
Section 129 : Power of Department to pay amount of fine
Section 130 : To be state cases
Section 131 : Investigation and filing of cases

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