State Act

21

Section 21. Offences and penalties

The Jharkhand Tax on Professions, Traders, Calling and Employments Act, 2011

Act no. 2 of 20122012In forceJharkhand (State Act)

21. Offences and penalties - Any assessee who, without sufficient cause, fails to comply with any of the provisions of the Act or the rules made thereunder shall, on conviction, be punished with fine which shall not be less than five hundred rupees but shall not exceed five thousand rupees, and when the offence is a continuing one, with fine which shall not be less than ten rupees but shall not exceed twenty rupees per day during the period of the continuance of the offence.