Section 13A in THE ASSAM TAXATION (ON SPECIFIED LANDS) ACT, 1990
13A. Punishment for failure to deduct and deposit tax deducted at source.
If a purchaser of green tea leaves, who is liable to deduct tax under section 6A, fails to do so, or after making deduction fails to deposit the same within the time stipulated, 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 imprisonment of either description for a term which may extend to one year:Provided that no Court shall take cognizance of offence punishable under this section except with the previous sanction of the prescribed authority.Amendment: In the principal Act, after section 13, a new section 13A has been inserted notification no. LGL.42/2004/83 Dated 12th February, 2009 published in the Assam Gazette Extraordinary no.51 Dated 12th February, 2009.
