Section 17A in The Kerala Tax on Luxuries Acts, 1976
17A. Imposition of penalties by assessing authority.
- If an assessing authority is satisfied that any person-(a)liable to pay tax under this Act,-(i)has failed to keep true and complete accounts; or(ii)has failed to submit any return as required by provisions of this act or the rules made thereunder or has submitted an untrue or incorrect return; or(b)has failed to comply with all or any of the terms of any notice issued to him by or under the provisions of this act or the rule made thereunder or(c)has prevented or obstructed inspection, entry, search or seizure by any officer; or(d)has acted in contravention of the provisions of this act or any rule made thereunder, for the contravention of which no express provision or payment of penalty or punishment is made by this act;such authority may direct that such person shall pay, by way of penalty an amount not exceeding twice the amount of luxury tax or other amount sought to be evaded where it is practicable to qualify such evasion, or, an amount not exceeding five thousand rupees in any other case.Explanation. - The burden of proving that any person is not liable to the penalty under the section shall be on such person.
