Central Excise Act, 1944 · Chapter III: Powers and Duties of Officers and Landholders
Section 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.]
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 15B
No Supreme Court judgment in our database cites this section yet.