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Section 4
Deemed to have committed revenue leakage
Any person who commits any of the following acts shall be deemed to be guilty of revenue leakage:-
(a) For the purpose of paying less revenue or not paying revenue, by presenting false or false accounts, statements or documents, or not paying or not paying the revenue that should be paid or submitted according to the prevailing law, or if paying or submitting less revenue than the revenue that should be paid or submitted,
(b) In case of evading or attempting to evade the revenue by not paying or not declaring the revenue to be paid or submitted to the relevant customs office in accordance with the prevailing law during the export and import of any goods,
(c) If a person exports or imports any goods in the name of any other person, or is an agent of a foreign company or organization, without showing that he is an agent of a foreign company or organization, if he evades the revenue by not paying or declaring the revenue due under the prevailing law,
(d) If he creates an unauthorized obstacle in the work of paying, submitting or filing the revenue or the work of the employee of such office, or if he tries to cause such office or employee to do any such work, if he does not pay the revenue due to him, or if he tries to make him do any such work,
(e) Manipulating or changing the revenue-amount to be paid without colluding with the employee of the office to be paid the revenue, and in accordance with the law; (f) If any account or document is prepared and submitted in such a way that the actual value of any income, real estate or other property or goods to be declared or shown for the purpose of paying revenue is less than or more than the actual value,
(g) If any person smuggles or smuggles any goods, the importer or customs agent declares one goods as another goods or goods made of one type of material as goods made of another type of goods or if the nature, physical characteristics, characteristic properties, measurements, size, quality and value of the goods are different or if any goods are declared. If not, (h) a person hides income and spends more than his income and so onIf the leaf appears to be excessive,
(i) If he does or causes any other act with the intention of not paying or underpaying the revenue due or implied to be paid according to the prevailing law,
(Gya) If any false or false advice is given to do or cause any of the activities mentioned in clauses (a) to (j).
(a) For the purpose of paying less revenue or not paying revenue, by presenting false or false accounts, statements or documents, or not paying or not paying the revenue that should be paid or submitted according to the prevailing law, or if paying or submitting less revenue than the revenue that should be paid or submitted,
(b) In case of evading or attempting to evade the revenue by not paying or not declaring the revenue to be paid or submitted to the relevant customs office in accordance with the prevailing law during the export and import of any goods,
(c) If a person exports or imports any goods in the name of any other person, or is an agent of a foreign company or organization, without showing that he is an agent of a foreign company or organization, if he evades the revenue by not paying or declaring the revenue due under the prevailing law,
(d) If he creates an unauthorized obstacle in the work of paying, submitting or filing the revenue or the work of the employee of such office, or if he tries to cause such office or employee to do any such work, if he does not pay the revenue due to him, or if he tries to make him do any such work,
(e) Manipulating or changing the revenue-amount to be paid without colluding with the employee of the office to be paid the revenue, and in accordance with the law; (f) If any account or document is prepared and submitted in such a way that the actual value of any income, real estate or other property or goods to be declared or shown for the purpose of paying revenue is less than or more than the actual value,
(g) If any person smuggles or smuggles any goods, the importer or customs agent declares one goods as another goods or goods made of one type of material as goods made of another type of goods or if the nature, physical characteristics, characteristic properties, measurements, size, quality and value of the goods are different or if any goods are declared. If not, (h) a person hides income and spends more than his income and so onIf the leaf appears to be excessive,
(i) If he does or causes any other act with the intention of not paying or underpaying the revenue due or implied to be paid according to the prevailing law,
(Gya) If any false or false advice is given to do or cause any of the activities mentioned in clauses (a) to (j).