Section 26 in Himachal Pradesh Prevention of Specific Corrupt Practices Act, 1983
26. Punishment for production of fictitious documents and cheque without funds.
- Whoever, for the purposes of the tax payable under the Himachal Pradesh General Sales Tax, Act, 1968 (24 of 1968) the Himachal Pradesh Motor Spirit (Taxation of Sales) Act, 1968, (10 of 1968), the Central Sale Tax Act, 1956 (74 of 1956) and the Himachal Pradesh Taxation (On Certain Goods Carried by Road) Act, 1976, (34 of 1976) or any duty or fee under the Punjab Excise Act, 1914 (1 of 1914), as in force in the State of Himachal Pradesh, intentionally or knowingly,-(i)furnishes or produces a false or fictitious document or declaration, with a view to manipulating evasion of taxes, duties or fees under the said enactments; or(ii)tenders a cheque which is dishonoured due to lack of funds in his account, shall be punished with imprisonment of either description which may extend to one year, or with fine, or with both.
