Clause 8

The principal Act is amended by inserting, immediately after section 29, the following section:“Court may order offender to pay arrears of taxes29A. Where a person is convicted of an offence under section 15 or 29, the court before which such person is convicted may, in addition to the punishment prescribed for the offence, order him to pay the amount of any taxes as may be certified by an officer appointed by the Authority to be due and payable under section 11(1)(b) by such person at the date of his conviction, and such amount may be recovered according to the law for the time being in force for the recovery of fines.”.