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TMI BlogCOGNIZANCE OF OFFENCESX X X X Extracts X X X X X X X X Extracts X X X X ..... COGNIZANCE OF OFFENCES X X X X Extracts X X X X X X X X Extracts X X X X ..... rs as non-cognizable and bailable. Accordingly, following new provisions have been inserted w.e.f. 10.05.2013 - Section 90 Cognizance of offences Section 91 Power to arrest Cognizance of offences (Section 90) Section 90 w.e.f. 10.05.2013 reads as under - "90(1) An offence under clause (ii) of sub-section (1) of section 89 shall be cognizable. (2) Notwithstanding anything contained in the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de of Criminal Procedure, 1973, all offences, except the offences specified in sub-section (1), shall be non-cognizable and bailable." Section 90 seeks to provide that an offence under section 89(1)(ii) shall be cognizable and all other offences shall be non-cognizable and bailable. Thus, section 90 specifies and differentiates cognizable offences from non- cognizable and bailable offence. The pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions contained in this section shall prevail over the provisions of the Code of Criminal Procedure, 1973. In summary, following are cognizable and non-cognizable offences - Offences under section - 89 a) Knowingly evades payment of Service Tax b) Wrongly avails / utilizes credit of taxes c) Maintains false books of accounts/ supplies false information d) Collects tax but fails to pay w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin 6 months of due date - Punishments under section - 89 -- For (a), (b) &(c) and amount > Rs. 50 lakhs - imprisonment from 6 months to 3 years -- For (d), if amount > Rs. 50 lakh - imprisonment from 6 months to 7 years -- For any other offence- imprisonment upto 1 year -- For second or subsequent conviction * For (a), (b), (c), other offences - imprisonment upto 3 years * For (d) - im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prisonment upto 7 years Cognizance of Offences (Section 90) -- Cognizable offence Failure to deposit to the credit of Central Government service tax collected where amount exceeds Rs. 50 lakhs -- Non-cognizable and bailable offences All offences except cognizable offence as above -- Detailed instructions to be issued The offences from 'bail' point of view can be categorized into two types ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - bailable and non-bailable. While in a bailable offence, granting of bail is done in normal course whereas in case of non-bailable offence, an arrest can be effected, even for the purpose of investigation implying that offenders detention is discretionary. Bail is basically a concept used to ensure offender's appearance to answer the charges made. The criminal offences where detention of the accu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed is deemed necessary to ensure his or her appearance for investigation and trial are termed as 'non bailable'. The offences where detention may not be warranted are bailable offences. X X X X Extracts X X X X X X X X Extracts X X X X
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