Section 79F: Non-compliance with directions
This section is inserted by 18 THE FINANCE ACT 2025, section 10.
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
79F. Non-compliance with directions
(1) Any person to whom a direction is given under
this Act shall comply with the direction and where he fails
to comply with the direction and a time period is specified
for compliance, the person shall commit a separate offence
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for each day on which the direction is not complied with,
after the time period for compliance has elapsed, and shall,
on conviction, in respect of each offence, be liable to a fine
of 5,000 rupees per day.
(2) Any person who knowingly hinders or prevents
compliance with a direction given under this Act shall commit
an offence and shall, on conviction, be liable to a fine not
exceeding one million rupees and to imprisonment for a term
not exceeding 5 years.