Tobacco Cess Act : Penalty for evasion of duty of excise payable under section 3. Indian Bare Acts :

Tobacco Cess Act,1975

Act No : 26

Section : Penalty for evasion of duty of excise payable under section 3.

6. Penalty for evasion of duty of excise payable under section3. Whoever wilfully or intentionally evades or attempts to evade the payment of any duty of excise payable by him under section 3, or the payment of any amount collected by way of duty under that section shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.