- No person, who receives the rent of any premises in any capacity described in sub-clauses (i), (ii) and (iii) of clause (m) of section 3, shall be liable to any penalty under this Act for omitting to do and act as the owner of such premises if he shall prove that his default was caused by his not having funds of, or due to the owner sufficient to defray the cost of doing the act required.

[478 to 478-1B. [Deleted by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]

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478. [ Punishment for offence relating to octroi. [Section 478, 478-1A and 478-1B were substituted for section 478 by Maharashtra 32 of 1964, Section 18.]- Whoever brings within the limits of[Brihan Mumbai]any articles liable to octroi without the payment of such tax shall, on conviction, be punished with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both; and the Court trying an offence under this section may, on such conviction, also confiscate the articles in respect of which the offence has been committed.

478-1A. Penalty for evasion of octroi.- Where any articles imported into[Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).]are liable to the payment of octroi, any person who, with the intention of evading payment of the tax introduces or attempts to introduce or causes or abets the introduction of any such articles within the limits of[Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).], upon which payment of octroi due on such introduction has neither been made nor tendered, shall, on conviction, be punished with fine[which shall not be less than five times but] [These words were inserted by Maharashtra 12 of 1993, Section 7.]which may extend to ten times the amount of the tax payable.

[478-1AA. Compounding of offence of evasion of octroi. [Section 478-1AA was inserted by Maharashtra 28 of 2012, Section 3, (w.e.f. 20-12-2012).]- (1) The Commissioner or an officer not below the rank of Assistant Commissioner authorised in this regard by the Commissioner, may, by an order, either before or after institution of the proceedings, compound any offence regarding evasion of octroi, punishable under section 478-1A, on payment of an amount equal to ten times the amount of octroi payable in addition to the payment of amount of octroi.

(2) When an offence has been compounded under sub-section (1), no further proceedings shall be taken against the accused person in respect of the offence compounded and any proceedings if already taken, shall stand abated, and the accused person, if in custody, shall be discharged.]

478-1B. Penalty for breach of octroi rules.- Whoever contravenes any provisions of the rules made under section 195-1B or fails to comply with any requisition lawfully made under any such provision shall, on conviction, be punished, for each such offence, with fine which may extend to two hundred and fifty rupees.]