117. Penalties for contravention, etc., not expressly mentioned. -
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Any person who contravenes any provision of this Act or abets any such contravention or who fails to comply with any provision of this Act with which it was his duty to comply, where no express penalty is elsewhere provided for such contravention or failure, shall be liable to a penalty not exceeding [1][four lakh rupees]. |
[1] Substituted (w.e.f. 1-8-2019) s. 77 of the Finance (No. 2) Act, 2019 (23 of 2019) words “one lakh rupees" substituted for the words “four lakhs rupees". Earlier substituted by Act 18 of 2008, section 70, for "ten thousand rupees" (w.e.f. 10.05.2008). Earlier the words "ten thousand rupees" were substituted by Act 14 of 1999, section 109, for the words "one thousand rupees" (w.e.f. 11.05.1999).