Chapter- XXXI) Offences Relating to Local Taxes #
183. Punishment for non-payment of tax etc..–A person against whom a tax, fee, rate, rent, toll or other charge imposed upon him under this Act has become final and he does not pay the same despite demand of the Chief Officer or an officer authorized by him in this behalf, shall be guilty of an offence punishable with imprisonment for a term not exceeding six months or a fine not exceeding five hundred thousand rupees, or with both.
| NOTES: | ||||
| PARI MATERIA PROVISIONS | ||||
| PLGA 2013 | PLGA 2019 | PLGO 2021 | PLGA 2022 (Act No. XIII of 2022) | PLGA 2022 (Act No. XXXIII of 2022) |
| s. | s. | s. | s. | s. |
| – | 292 | 183 | 181 | 183 |
184. Cognizance of offences under this Chapter.–
(1) All offences under section 182 shall be non-cognizable within the meaning of section 2(l) of the Code of Criminal Procedure, 1898 (V of 1898).
(2) No court shall take cognizance of an offence under section 183(1) of this Act except upon a complaint in writing of the respective Chief Officer or a person authorized by him in this behalf.
| NOTES: | ||||
| PARI MATERIA PROVISIONS | ||||
| PLGA 2013 | PLGA 2019 | PLGO 2021 | PLGA 2022 (Act No. XIII of 2022) | PLGA 2022 (Act No. XXXIII of 2022) |
| s. | s. | s. | s. | s. |
| – | 293 | 184 | 182 | 184 |
