Penalty for failure to furnish information return
Section 15B of the Central Excise Act, 1944 deals with 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 o The Act came into force on 28 Feb 1944.
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.]
Section 15B, The Central Excise Act, 1944 (Act 1 of 1944).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 15B
What does Section 15B of the Central Excise Act deal with?
Section 15B of the Central Excise Act is headed "Penalty for failure to furnish information return". [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
How do I find court cases under Section 15B of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 15B, section 15B Central Excise Act 1944, section 15B of the Central Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 15B of the Central Excise Act, and has it changed?
Its own text turns on section 15 (Officers required to assist Central Excise Officers), so none of them can safely be read on its own.
When did Section 15B of the Central Excise Act come into force?
Section 15B of the Central Excise Act, cited as Central Excise Act 1944 15B, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.