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Section35
The Gift-tax Act, 1958

Prosecution

Spent From 01 Apr 1958 Act 18 of 1958 As on 17 Oct 2026

Act 18 of 1958 Ministry Finance Enacted 15 May 1958 In force 01 Apr 1958 Cited by 3 provisions

Section 35 of the Gift-tax Act, 1958 deals with prosecution. If any person fails without reasonable cause,— (a) to furnish in due time any return of gifts under this Act; The Act came into force on 01 Apr 1958.

(1) If any person fails without reasonable cause,—

(a) to furnish in due time any return of gifts under this Act;

(b) to produce, or cause to be produced, on or before the date mentioned in any notice under * * sub-section (4) of section 15, such accounts, records and documents as are referred to in the notice;

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* he shall, on conviction before a magistrate, be punishable with fine which may extend to rupees ten for every day during which the default continues.

(2) If a person makes a statement in a verification in any return of gift furnished under this Act or in a verification mentioned in section 22, 23 or 25 which is false, and which he either knows or believes to be false, or does not believe to be true, he shall, on conviction before a magistrate, be punishable with simple imprisonment which may extend to one year, or with fine which may extend to rupees one thousand, or with both.

[(2A) If a person abets or induces in any manner another person to make and deliver an account, statement or declaration relating to any gifts chargeable to tax which is false and which he either knows to be false or does not believe to be true, he shall, on conviction before a magistrate, be punishable with simple imprisonment which may extend to six months or with fine which may extend to one thousand rupees, or with both.] [(3) A person shall not be proceeded against for an offence under this Act except with the previous sanction of the Commissioner or Commissioner (Appeals):

Provided that the Chief Commissioner or, as the case may be, Director General may issue such instructions or directions to the aforesaid gift-tax authorities as he may deem fit for institution of proceedings under this sub-section.

(4) Any such offence may, either before or after the institution or proceedings, be compounded by the Chief Commissioner or Director General.] [ [ Explanation 1].—For the purposes of this section, “magistrate” means a presidency magistrate or a magistrate of the first class.] [Explanation 2.— For the removal of doubts, it is hereby declared that the power of the Board to issue orders, instructions or directions under this Act shall include and shall be deemed always to have included the power to issue instructions or directions (including instructions or directions to obtain the previous approval of the Board) to other gift-tax authorities for the proper composition of offences under this section.]

Section 35, The Gift-tax Act, 1958 (Act 18 of 1958).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 15 Assessment
  2. s. 22 Appeal to the [ Deputy Commissioner (Appeals)] from orders of [Assessing Officer
  3. s. 23 Appeal to the Appellate Tribunal
  4. s. 25 Appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioner or Commissioner

Referred to by 3

  1. Finance Act s. 69 Amendment of section 35
  2. Finance Act s. 90 Amendment of section 35
  3. s. 15 Assessment

Questions about Section 35

What does Section 35 of the Gift-tax Act deal with?

Section 35 of the Gift-tax Act is headed "Prosecution". If any person fails without reasonable cause,— (a) to furnish in due time any return of gifts under this Act;

How do I find court cases under Section 35 of the Gift-tax 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: Gift Tax Act 35, section 35 Gift Tax Act, section 35 of the Gift-tax 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 35 of the Gift-tax Act, and has it changed?

Its own text turns on section 15 (Assessment), section 22 (Appeal to the [ Deputy Commissioner (Appeals)] from orders of [Assessing Officer), section 23 (Appeal to the Appellate Tribunal), section 25 (Appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioner or Commissioner), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.

When did Section 35 of the Gift-tax Act come into force?

Section 35 of the Gift-tax Act, cited as Gift Tax Act 35, came into force on 01 Apr 1958, having been enacted on 15 May 1958. It is in force as at the date shown on this page.

Other sections of this Act

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. Recovered from the consolidated text published by India Code on the Act's own item (c68c5249-54dd-4d0c-ad5d-acc5479e81dc). India Code lists this Act but publishes no sections for it, so there was nothing to harvest, only a document to read. This page is not a substitute for legal advice.