CHAPTER XXII

OFFENCES AND PROSECUTION

¹[“Contravention of order made during search action.”;]

473. Whoever contravenes any order referred to in section 247(4) shall be punishable with ²[“simple imprisonment up to two years and with fine” ]

Note:

1. Substituted by The Finance Bill 2026 dated 01.02.2026 w.e.f. 01.04.2026

For the Word

Contravention of order made under section 247.
Shall be Substituted namely:

“Contravention of order made during search action.”;  

2. Substituted by The Finance Bill 2026 dated 01.02.2026 w.e.f. 01.04.2026

For the Word

 rigorous imprisonment which may extend to two years and shall also be liable to fine.

Shall be Substituted namely:

“simple imprisonment up to two years and with fine”