AABT Act 21Aअध्याय II · Taxes on Certain Forms of Betting

धारा 21A · Section 21A

अक्षर आकार — स्तर 1, कुल 4 में से
Whoever-

(a)

fails to comply with the provisions of this Chapter or rules made thereunder; or

(b)

fraudulently or wilfully evades the payment of any tax under this Chapter or conceals his liability to such tax;
shall, in addition to his liability to pay the tax so concealed or evaded, on conviction by a Magistrate, be liable to a fine not exceeding two thousand rupees.

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