Section 13 in THE ASSAM TAXATION (ON SPECIFIED LANDS) ACT, 1990
13. Offences:
If any owner fails without reasonable cause to get himself registered under section 7 or in any way evades or attempts to evade payment of tax payable by him under this Act, he shall, on conviction before a Magistrate and in addition to any tax or penalty or both that may be due from him, be punishable with simple imprisonment for a term which may extend to one year or with fine of one thousand rupees or with a further fine which may extend to one hundred rupees for every day during which such offence continues after first conviction :Provided that no Court shall take cognizance of an offence punishable under this section except with the previous sanction of the prescribed authority and no Court inferior to that of a Magistrate of the first class shall try such offence.
