3.11 Punishment for Contravention

The enforcement's ladder (the Act's-and-the-profession's faces): the company's-and-officers' punishment (the books'-and-filing's failures: the fines-and-the continuing-default's scales; the false-accounts' fraud faces (the Criminal Code 2074's forgery-and-cheating interface — LAW5404's corporate-crime cases' world)); the auditor's own liability (the negligent-and-fraudulent audit: the damages'-and-the professional-discipline's removal; the penalties' scales of the Act's faces); the regulators' sanctions (the SEBON's-and-NRB's directions-and-fines for the prescribed sectors — Securities Law's machinery); and the disqualification's personal consequences (1.7's- and-3.7's bars engaged). The Nepali practice's honest note: the enforcement's rarity relative to the violations' folklore (the cooperative-and-family-company accounts' scandals — the Unity-Life-and- cooperative eras' lessons of the S5 world). The prescribed Nepali cases of the accounts-and- compliance faces: Piyus Raj Pandey vs. Tax Office Kathmandu, N.K.P. 2040 B.S., Vol. 12, Page 901 — the early corporate-tax-compliance era's decision (the company's-and-the revenue's accounts-and-liability faces) — read the report at the cited place and cite verbatim with the syllabus's citation.