Section 24 in Jammu and Kashmir Urban Immovable Property Tax (Repeal And Saving) Act, 2002
24. Penalty for malafide complaint
(1) Every person who makes any complaint which he knows or has reason to believe that the same is false, frivolous or vexatious upon finding to that effect recorded by the Accountability Commission shall be punishable as provided in sub-section (2).(2)When any offence under sub-section (1) is committed, the Accountability Commission may take cognizance of the offence and after giving the offender a reasonable opportunity of showing cause why he should not be punished for such offence, try such offender summarily, so far as may be, in accordance with the procedure specified for summary trials under the Code of Criminal Procedure, Samvat 1989, and if such offender is found guilty of committing the offence, sentence him to imprisonment for a term which shall not be less than one year but which may extend to three years and also to fine which may extend to fifty thousand rupees and may also award where fine is imposed, out of the amount of the fine, to the public functionary against whom such false complaint has been made, such amount of compensation as the Accountability Commission thinks fit:Provided that this shall not debar the public functionary to pursue any other remedy or relief under any law against the complaint.
