May 2024

Protection of action taken in good faith No suit, prosecution or other legal proceeding shalllie against the Presidents and members of the District Commission, the State Commission and theNational Commission, the Chief Commissioner, the Commissioner, any officer or employee and otherperson performing any duty under this Act, for any act which is in good faith […]

Manner of crediting penalty The penalty collected under section 21 and the amount collectedunder section 96 shall be credited to such fund as may be prescribed. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing |

Compounding of offences —(1) Any offence punishable under sections 88 and 89, may, eitherbefore or after the institution of the prosecution, be compounded, on payment of such amount as may beprescribed:Provided that no compounding of such offence shall be made without the leave of the court beforewhich a complaint has been filed under section 92:Provided

Presidents, members, Chief Commissioner, Commissioner and certain officers to be public servants. —The Presidents and members of the District Commission, the State Commission and theNational Commission, and officers and other employees thereof, the Chief Commissioner and theCommissioner of the Central Authority, the Director General, the Additional Director General, theDirector, the Joint Director, the Deputy Director

Measures to prevent unfair trade practices in e-commerce, direct selling, etc —For thepurposes of preventing unfair trade practices in e-commerce, direct selling and also to protect the interestand rights of consumers, the Central Government may take such measures in the manner as may beprescribed. Practice area’s of B K Goyal & Co LLP Income Tax

Vexatious search The Director General or any other officer, exercising powers under section22, who knows that there are no reasonable grounds for so doing, and yet—(a) searches, or causes to be searched any premises; or(b) seizes any record, register or other document or article, shall, for every such offence, be punishedwith imprisonment for a term

Cognizance of offence by court —No cognizance shall be taken by a competent court of anyoffence under sections 88 and 89 except on a complaint filed by the Central Authority or any officerauthorised by it in this behalf. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal

Punishment for manufacturing for sale or for storing or selling or distributing or importing spurious goods —(1) Whoever, by himself or by any other person on his behalf, manufactures for sale orstores or sells or distributes or imports any spurious goods shall be punished, if such act—(a) causing injury not amounting to grievous hurt to

Punishment for manufacturing for sale or storing, selling or distributing or importing products containing adulterant (1) Whoever, by himself or by any other person on his behalf,manufactures for sale or stores or sells or distributes or imports any product containing an adulterant shallbe punished, if such act—(a) does not result in any injury to the

Punishment for false or misleading advertisement Any manufacturer or service providerwho causes a false or misleading advertisement to be made which is prejudicial to the interest ofconsumers shall be punished with imprisonment for a term which may extend to two years and with finewhich may extend to ten lakh rupees; and for every subsequent offence,