Indian Income Tax
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Penalties

  • Any person who contravenes any provisions of this Act or any rule or order made thereunder or who commits a breach of any of the conditions of any licence or permit granted under this Act, shall be guilty of an offence against this Act, and shall, on conviction, be punishable with imprisonment for a term which may extend to three years or with fine which may extend to twenty five thousand rupees or with both.

  • Provided that where the offence committed is in relation to any animal specified in Scheduled I or Part 11 of Sch. 11, or meat of any such animal, animal article, trophy, or uncurled trophy derived from such animal or where offence relates to hunting in, ox, altering the boundaries of a sanctuary or a National Park, such offence shall be punishable with imprisonment for a term which shall not be less than [one year but may extend to six years and also with fine which shall not be less than five thousand rupees.

  • In the case of a second or subsequent offence of the nature mentioned in this sub-section, the term or imprisonment may extend to six years ‘ and shall not be less than two years and the amount of fine shall not be less than ten thousand rupees.

  • Any person who contravenes any provisions regarding prohibition of trade or commerce in trophies, animal articles,etc., shall be punishable with imprisonment for a7 term which shall not be less then one year but which may extend to seven years and also with fine which shall not be less than five thousand rupees.

  • Any person who is guilty of teasing in a zoo shall be punishable with imprisonment for a term which may extend to six months or with fine which may extend to two thousand rupees, or with both.

  • Provided that in case of second or subsequent offence the term of imprisonment may extend to one year or the fine may extend to five thousand rupees.

  • When any person is convicted of an offence against this Act, the Court trying the offence may order that any captive animal, wild animal, animal article, trophy, uncured trophy, meat, ivory imported into India or an article made from such ivory, any specified plant or part or derivative thereof in respect of which the offence has been committed, any trap, tool, vehicle, vessel, or weapon used in the commission of the said offence be forfeited to the State Government and that any licence or permit, held by such person under the provisions of this Act, be cancelled.

  • Such cancellation of licence or permit o r such forfeiture shall be in addition to any other punishment that may be awarded for such offence.

  • Where any person is convicted of an offence against this Act, the court may direct that the licence, if any, granted to such person under the Arms Act, 1959 (54 of 1959) for possession of any arm with which an offence against this Act has been committed, shall be cancelled, and that such person shall not be eligible for a licence under the Arms Act, 1959, for a period of five years from the date of conviction

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