# The Central Excise Act, 1944, Section 15B: Penalty for failure to furnish information return

- Act: The Central Excise Act, 1944 (Act 1 of 1944)
- In force from: 1944-02-28
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/central-excise-act-1944/section/15B/

## Text

1[15B. Penalty for failure to furnish information return.-- If a person who is required to furnish an information return under Section 15-A fails to do so within the period specified in the notice issued under sub-section (3) thereof, the prescribed authority may direct that such person shall pay, by way of penalty, a sum of one hundred rupees for each day of the period during which the failure to furnish such return continues.]

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.