Offences and penalties (1) Any person who—
(a) fails to pay without reasonable cause within the time allowed the tax assessed on him under this Act, or (b) [Omitted]
(c) being liable to pay the tax under this Act, carries on business as a dealer without applying for registration under and in accordance with section 8A; or (d) refuses to permit or refuses or neglects to produce for inspection or examination any book, document or account or refuses to allow copies to be taken in accordance with the provisions of section 13; or (e) acts in contravention of the provisions of this Act or the rules made thereunder, shall, without prejudice to his liability under any other law for the time being in force, and in addition to the recovery of tax or any other dues payable by him under this Act, on conviction, be punishable with fine which may extend to two thousand rupees, and where the default is a continuing one, to a further fine which may extend to Rs. 50 for every day after the first day during which the default continues:
PROVIDED that in the event of a second or subsequent conviction under clause (a) of this sub-section, the minimum punishment to be awarded shall be a fine of five hundred rupees or the amount of tax involved in the offence, whichever is less.
(2) Notwithstanding anything contained in sub-section (1), any person who wilfully—
(a) submits a false return of turnover under this Act; or (aa) uses any goods purchased at concessional rate or without payment of the tax, under section 4B for a purpose other than that for which a recognition certificate was granted under that section, or otherwise disposes of such goods; or (aaa) being liable to pay the tax under this Act, fails to submit without reasonable cause, return of his turnover under the provisions of this Act, or rules made thereunder or fails to deposit the tax before or along with the return as provided in sub-section (1A) of section 7; or maintains, produces false accounts, registers or documents; or (bb) [Omitted]
(c) issues or furnishes a false certificate or declaration by reason of which a tax on sale or purchase ceases to be leviable under this Act or the rules made thereunder; or (d) makes a false verification or declaration on an application for registration or in connection with any other proceeding under this Act; or (e) evades payment of the tax which he is liable to pay under this Act; or (f) obstructs or prevents an officer empowered under section 13 from performing any of the functions specified in sub-sections (2), (3), (4), (4A) and clause (a) of sub-section (5) of section 13 and in sub-section (1) of section 13A; or (ff) tampers with any seal put under sub-section (4A) of section 13; or (g) demands or charges on the sale or purchase of any goods any tax not due under the provisions of this Act; or (gg) obstructs or prevents the officer-in-charge of a checkpost or barrier established under section 28 from performing any of his functions under this Act; or (h) refuses or neglects to furnish any information which may be in his knowledge or possession and which he has been required to furnish for the purposes of this Act, or furnishes information which is false in any material particulars; or (i) carries on or continues to carry on business as a dealer without furnishing the security demanded under section 8C, shall, without prejudice to his liability under any other law for the time being in force, and in addition to the recovery of tax or any other dues payable by him under this Act, on conviction, be punishable with simple imprisonment which may extend to one year or with fine, or both, and where the default is a continuing one, to a further fine which may extend to Rs, 100 for every day after the first day during which the default continues:
PROVIDED that in the event of second or subsequent conviction, the minimum punishment to be awarded shall be simple imprisonment for a term of three months;
(3) No court shall take cognizance of any offence under this Act or under the Rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Magistrate of 1st Class shall try any such offence.
advertisement