Amendment status not verified — confirm the current text below against the official source.
(l ) The Commissioner moy, on the recommendotions of the Council, from time to time. issue orders or instructions or directions fixing such monetory limits, os he moy deem fit, Ior the purposes of reguloting the filing of oppeol or opplicotion by the officer of the Stote tox under the provisions of this Chopter. (2) Where, in pursuonce ofthe orders or instructions or d irections issued under sub-section (l ), the officer of the Stote tox hos not filed on oppeol or opplicotion ogoinst ony decision or order possed under the provisions of this Act, it sholl not preclude such officer of the Stote tox from filing oppeol or opplicotion in ony other cose involving the some or similor issues or questions of low. Appeol not to be filed in certoin coses. Sums due to be poid notwith- stonding oppeol etc 269 (3) Notwithstonding the foct thot no oppeol or opplicotion hos been filed by the officer of the Stote tox pursuont to the orders or instructions or directions issued under sub-section ( l), no person, being o pofi in oppeol or opplicotion sholl contend thot the officer of the Stote tox hos ocquiesced in the decision on the disputed issue by not filing on oppeol or opplicotion. (4) The Appellote Tribunol or court heoring such oppeol or opplicotion sholl hove regord to the circumstonces under which oppeol or opplicotion wos not filed by the officer of the Stote tox in pursuonce of the orders or instructions or directions issued under sub-section (l). l2l. Notwithstonding onything to the controry in ony provisions of thisAct, no oppeol sholl lie ogoinst ony decision token or order possed by on officer of Stote tox il such decision token or order possed relotes to ony one or more of the following motters, nomely :- (o) on order ol the Commi- ssioner or other outhority empowered to directtrons- fer of proceedings from one oflicer to onother officer ; or (b) on order pertoining to the seizure or retention of books of occount, register ond other documents ; or (c) on order sonctioning prosecution under tris Ad ; C (d) on order possed under section 80. Nom oppeoloble decisions ond orders. 270 CHAPTER - XIX OFFENCESAND PENALTIES '122. (l ) Where o toxoble person who- (i) supplies ony goods or services or both without issue of ony invoice or issues on incorrect or Iolse invoice with regord to ony such supply ; (ii) issues ony invoice or bill without supply of goods or services or both in violotion of the provisions of thisAct or the rules mode there- under ; (iii) collects ony omount os tox but foils to poy the some to the Government beyond o period of three months from the dote on which such poyment becomes due; (iv) collects ony tox in controvention of the provisions of this Act but foils to poy the some to the Government beyond o period ofthree months from the dote on which such poyment becomes due ; (v) foils to deduct the tox in occordonce with the provisions of sub-section (1 ) of section 51, or deducts on omount which is less thon the omount required to be deducted under the soid sub-section, or where he foils to poy to the Government under sub- section (2) thereof, the omount deducted os tox ; Penolty for certoin oflences. 271 (vi) foils to collect tox in occordonce with the provisions of sub-section (l ) o{ section 52, or collects on omount which is less thon the omount required to be collected under the soid sutssection or where heloils to poy to the Government the omount collected os tox under sub-section (3) of section 52 ; (vii) tokes or utilizes input tox credit without octuol receipt of goods or services or both either fully or portiolly, in controvention of the provi- sions of thisAct or the rules mode thereunder ; (viii) froudulently obtoins ref und of tox under this Act ; (ix) tokes or distributes input tox credit in controvention ot section 20, or the rules mode thereunder ; (x) folsifies or su bstitutes finonciol records or produces foke occounts or documents orfurnishes ony folse infor-motion or return with on intention to evode Poyment of tox due under this Act ; (xi) is lioble to be registered under this Act but foils to obtoin registrotion; (xii) furnishes ony ,olse infor motion with regord to reqistrotion porticulors, either ot the time of opply- ing for registrotion, or subsequently; (xiii) obskucts or prevents ony officer in dischorge of his duties under this Act ; (xiv) tronsports ony toxoble goods without the cover of documents os moy be specified in this beholf ; (xv) suppresses his turnover leoding to evosion of tox under this Act ; (xvi) foils to keep, mointoin or retoin books of occount ond other documents in occordonce with the provisions of thisAct or the rules mode thereunder; (xvii) foils to furnish informotion or documents colled for by on officer in occordonce with the provisions of this Act or the rules mode hereunder or furnishes folse informotion or documents du ring ony proceedings under this Act ; (xviii) su pplies, tronsports or stores ony goods which he hos reosons to believe ore lioble to confiscotion under this Act ; (xix) issues ony invoice or document by u sin the registrotion number of onother registered person; (xx) tompers with, or destroys ony moteriol evidence or documents ; (xxi) disposes offor tompers wifr ony goods thot hove beendetoined, seized, or ottoched under this Act, 273 he sholl be lioble to poy o penolty of ten thousond rupees or on omount equivolent to the tox evoded or the tox not deduded under sedion 5l or short deducted or deducted but not poid to the Government or tox not collected under section 52 or short collected or collected but not poid to the Government or input tox credit ovoiled of or possed on or distributed irregulorly, or the refund cloimed froudulently, whichever is higher. (21 Any registered person who supplies ony goods or services or both on which ony tox hos not been poid or short-poid or erroneously refunded, or where the input tox credit hos been wrongly ovoiled or utilized,- (o) for ony reoson, other thon the reoson offroud or ony willf ul misstotement or suppression of focts to evode tox, sholl be lioble to o penolty of ten thousond rupees or ten per cent ofthe tox due from such person, whichever is higher ; (b) for reoson of froud or ony willf ul misstotement or suppression of focts to evode tox, sholl be lioble to o penolty equol to ten thousond rupees or the tox due from such person, whichever is higher. (3) Any person who- (o) oids or obets ony of the offences specified in clouses (i) to (xxi) of sub- section ( l) ; 271 (b) ocquires possession of, or in ony woy concerns him- self in tronsporting, remo- ving, depositing, keeping, conceoling, supplying, or purchosing or in ony other monner deo ls with ony goods which he knows or hos reosons to believe ore lioble to confiscotion under this Act or the rules mode thereunder; (c) receives or is in ony woy concerned with the supply of, or in ony other monner deols with ony supply of services which he knows or hos reosons to believe ore in controvention of ony provisions of this Act or the rules mode thereunder; (d) foils to oppeor before the officer of Stote tox, when issued with o summon for oppeoronce to give evidence or produce o document in on inquiry; (e) foils to issue invoice in occordonce with the provisions of thisAct or the rules mode thereunder or loils to occount for on invoice in his books of occount, sholl be lioble to o penolty which moy extend to twenty five thousond rupees. I 23. lf o person who is required to furnish on informotion return under section I 50 foils to do so within the period specified in the notice issued under sub-section (3) thereof, the proper Penolty for foilure to furnish informotion return. 275 officer moy direct, thot such person sholl be lioble to poy o penolty of one hundred rupees for eoch doy of the period during which the fqilure to furnish such return continues: Provided thot the penolty imposed under this section sholl not exceed five thousond rupees. I 24. lf ony person required to furnish ony informotion or return under section l5l,- (o) without reosonoble couse foils to furnish such informotion or return os moy be required under thot section, or (b) wilfully furnishes or couses to furnish ony informotion or return which he knows to be lolse, he sholl be punishoble with o fine which moy extend to ten thousond rupees ond in cose of o continuing offence to o further fine which moy extend to one hundred rupees for eoch doy ofter the first doy during which the offence continues subject to o moximum limit of twenty-five thousond rupees. I 25. Any person, who controvenes ony of the provisions of thisAct or ony rules mode thereunderfor which no penolty is seporotely provided for in this Act, sholl be lioble to o penolty which moy extend to twenty five thousond rupees.