Section 17 in The Kerala Tax on Luxuries Acts, 1976
17. Penalties.
(1)Any person who-(a)knowing submits an untrue return or fails to submit a return as required by this Act or the rule made thereunder; or(b)willfully act in contravention of any of the provisions of this Act or the rule made thereunder for the contravention of which no express provision for punishment is made by this Act, Shall be punishable with fine which may extend to one thousand rupees.(2)Any person who-(a)prevents or obstructs inspection, entry, search or seizure by the assessing authority; or(b)fraudulently evades the payment of Luxury Tax or other amount due from him under this Act.shall be punishable with imprisonment for a team which may extend to six months, or with fine with may extend to one thousand rupees, on with both.(3)A person shall not be proceeded against under this Section except at the instance of the assessing authority.
