Section 21A in The Assam Amusements and Betting Tax Act, 1939
21A.
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.
