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463. Penalty for evasion of terminal taxes. Where any goods imported into Delhi are liable to the payment of terminal tax, any person who, with the intention of evading payment of the tax introduces or attempts to introduce or causes or abets the introduction of any such goods within the Union territory of Delhi, upon which payment of terminal tax due on such introduction, has neither been made nor tendered, shall be punishable with fine which may extend to ten times the amount of such terminal tax. 1. The word "Central" omitted by Act 67 of 1993, s. 111 (w.e.f. 1-10-1993). 2. Section 461 re-numbered as sub-section (1) thereof by Act 42 of 1984, s. 10 (w.e.f. 10-12-1985). 3. Ins. by s. 10, ibid. (w.e.f. 10-12-1985). 4. Subs. by Act 67 of 1993, s. 112, for certain words (w.e.f. 1-10-1993). 5. The words "or an alderman" omitted by s. 112, ibid. (w.e.f. 1-10-1993). 6. The words and brackets "the General Manager (Electricity)" omitted by s. 112, ibid. (w.e.f. 1-10-1993). 7. The words and brackets "the General Manager (Transport)" omitted by Act 71 of 1971, s. 7(b) and the Second Schedule (w.e.f. 3-11-1971).    |
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