Section 20F: Misuse of or tampering with electronic fiscal device
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.
20F. Misuse of or tampering with electronic fiscal device
Without prejudice to section 20C, any person who—
(a) uses an electronic fiscal device in such a manner as to mislead
the Director-General; or
(b) deliberately tampers with an electronic fiscal device or causes an
electronic fiscal device to work improperly,
shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200, 000 rupees and to imprisonment for a term not exceeding 12
months.
[S. 20F inserted by s. 69 (d) of Act 11 of 2018 w.e.f. 9 August 2018.]
PART VI – RETURN, PAYMENT AND REPAYMENT OF TAX
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Questions this section answers
- Can I be prosecuted for tampering with or misusing an electronic fiscal device?