Section 14: Penalty .-(1) Whoever, being under an obligation to furnish a return under this Act, furnishes any return knowing, or having reason to believe, the same to be false shall be punishable with imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both

Q: What does Section 14 of The Water (Prevention and Control of Pollution) Cess Act, 1977 (TWPCPCA) deal with?

Section 14 TWPCPCA pertains to "Penalty .-(1) Whoever, being under an obligation to furnish a return under this Act, furnishes any return knowing, or having reason to believe, the same to be false shall be punishable with imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both". It is part of the The Water (Prevention and Control of Pollution) Cess Act, 1977, a legislation enacted by the Parliament of India. Section 14 of The Water (Prevention and Control of Pollution) Cess Act, 1977 (TWPCPCA) prescribes penalty .-(1) Whoever, being under an obligation to furnish a return under this Act, furnishes any return knowing, or having reason to believe, the same to be false shall be punishable with imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both. As verified on 19 May 2026.

Q: Is Section 14 TWPCPCA still in force?

Yes, Section 14 of the The Water (Prevention and Control of Pollution) Cess Act, 1977 is currently in force across the Republic of India.

Q: What is धारा 14 TWPCPCA?

धारा 14 TWPCPCA is the Devanagari Hindi reference for Section 14 of the The Water (Prevention and Control of Pollution) Cess Act, 1977. Section 14 of The Water (Prevention and Control of Pollution) Cess Act, 1977 (TWPCPCA) prescribes penalty .-(1) Whoever, being under an obligation to furnish a return under this Act, furnishes any return knowing, or having reason to believe, the same to be false shall be punishable with imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both. As verified on 19 May 2026.

Q: What is Dhara 14 TWPCPCA?

Dhara 14 TWPCPCA is the Roman Hindi reference for Section 14 of the The Water (Prevention and Control of Pollution) Cess Act, 1977. "Dhara" means "Section" in Hindi. Section 14 of The Water (Prevention and Control of Pollution) Cess Act, 1977 (TWPCPCA) prescribes penalty .-(1) Whoever, being under an obligation to furnish a return under this Act, furnishes any return knowing, or having reason to believe, the same to be false shall be punishable with imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both. As verified on 19 May 2026.

Q: How to cite Section 14 of The Water (Prevention and Control of Pollution) Cess Act, 1977?

Cite as: "Section 14, The Water (Prevention and Control of Pollution) Cess Act, 1977 (TWPCPCA)" in legal briefs. For academic writing, use the BlueBook format: The Water (Prevention and Control of Pollution) Cess Act, 1977, § 14 (India).

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(2)

Whoever, being liable to pay cess under this Act, wilfully or intentionally evades or attempts to evade the payment of such cess shall be punishable with imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both.

(3)

No Court shall take cognizance of an offence punishable under this section save on a complaint made by or under the authority of the Central Government.