72A. [ Penalty for omitting to make return. [Inserted by Bengal Cess (Amendment) Act, 1910 (4 of 1910).]
- (1) tks dksbZ Lokeh] eq[; vfHkdRrkZ] izca/kd ;k vf/kHkksxh visf{kr fooj.kh lekgRrkZ dks mlds larks"ktud :i esa i;kZIr dkj.k crk;s fcuk] fofgr vof/k ds Hkhrj ;k lekgRrkZ }kjk blds fy;s ;Fkk c<+kbZ xbZ vof/k ds dk;kZy; esa is'k djuk vLohdkj djs ;k is'k u djs] og mDr vof/k ;k c<+kbZ xbZ vof/k ds chrus ds ckn ls izfrfnu 50 :0 rd ds tqekZus dk Hkkxh gksxk] tc rd fd og mDr fooj.kh is'k u dj ns ;k tc rd blesa vkxs micaf/kr jhfr ls lekgRrkZ ftl laifRr ds laca/k esa lwpuk rkehy dh x;h gks mldk LokfeRo ;k ;FkkfLFkfr [kfut /kkfjr Hkwfe dk ewY;] [Inserted by Bihar Finance Act, 1982 (58 of 1982).] ;k fodz; ewY; dks vU;Fkk vfHkfuf'pr ;k vo/kkfjr u dj ik;sA](2)The amount of such fine accruing due from time to time may be levied by the Collector as provided in Section 98 or Section 99, and the fact of an appeal against such fine being pending shall not avail to prevent the levy of any such fine pending the disposal of the appeal, unless the Commissioner otherwise directs.(3)Whenever the amount levied in respect of any such fine exceeds five hundred rupees, the Collector shall report the case specially to the Commissioner; and no further levy for such default shall be made otherwise than by authority of the Commissioner.
