Section 48: Penalties
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
48. Penalties
(1) Any person who commits an offence in respect of which no specific
penalty is provided shall, on conviction, be liable to a fine not exceeding
50,000 rupees and to imprisonment for a term not exceeding 2 years.
(2) Any person who commits an offence under this Act shall, on conviction, be liable to pay, in addition to the penalty imposable for such offence—
(a) any excise duty, customs duty and value added tax due on the
goods which are the subject-matter of the offence; and
(b) the licence fee payable, if any.
[S. 48 amended by s. 74 (4) (c) of Act 2 of 1998 w.e.f. 13 June 1998.]