192. Offences by tax officials

A tax official who, in carrying out the provisions of this Act—

directly or indirectly asks for or takes, in connection with the officer’s duties, a payment or reward, whether pecuniary or otherwise or a promise or security for the payment or reward, not being a payment or reward which the officer is lawfully entitled to receive; or

enters into or acquiesces in an agreement to do, permit, conceal or connive at an act or thing that is contrary to the provisions of this Act or to the proper execution of the officer’s duty or that has the effect that the tax revenue is or may be defrauded, commits an offence and shall be liable on conviction to a fine not exceeding one million rupees or to imprisonment for a term not exceeding one year or to both such fine and imprisonment and the Court may, in addition to imposing a fine, order the convicted person to pay to the