Amendment status not verified — confirm the current text below against the official source.
(l ) Whoever commits ony ot the following offences, nomely:- (o) supplies ony goods or services or both without issue of ony invoice, in violotion of the provisions of Confisco- tion or penolty not to interfere with other punish- ments. Punishment for certoin of- fences 283 this Act or tfre rules mode thereunder, with the intention to evode tox; (b) issues ony invoice or bill wittout suppty ol goods or services or both in violotion of the provisions of lhis Act, or the rules mode thereunder leoding to wronglul ovoilment or utilisotion of input tox credit or refund of tox; (c) ovoils inputtox credit using such invoice or bill referred to in clouse (b); (d) colleas ony omount os tox but foils to poy the some to the Government beyond o period of three rnontrs from the dote on which such poyment becomes due; (e) evodes tox, froudulently ovoils input tox credit or f roudulently obtoins refu nd ond where such offence is not covered under clouses (o) to (d); (f) Io lsif ies or substitutes finonciol records or produces foke occounts or documents or furnishes ony lolse informotion wih on intention to evode poyment of tox due under this Ad; (g) obstructs or prevents ony officer in the dischorge of his duties under this Ad; (h) ocquhes possession of, or in ony woy concerns himsell in tronsporting, removing, depositing, (k) 2M keeping, conceoling, supplying, purchosing or in ony other monner deols with, ony goods which he knows or hos reosons to believe ore lioble to con- fiscotion under this Ad or ttre rules mode thereunder; 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 thisAd or the rules mode thereunder; tompers with or destroys ony moteriol evidence or documents; foils to su pply ony informotion which he is required to supply under his Act or the rules mode thereunder or (unless with o reosonoble belief, the burden of proving which sholl be upon him, thot the informotion supplied by him is true) supplies folse informotion; or (l) ottempts to commit, or obets the commission of ony of the offences mentioned in clouses (o) to (k) of this section, sholl be punishoble-- (i) in coses where the omount of tox evoded or the omount of input tox credit wrongly ovoiled or utilised or the omount of refund wrongly (i) 0 285 token exceeds five hundred lokh rupees, with imprisonment for o term which moy extend to five yeors ond with fine; (ii) in coses where the omount of hx evoded or the omount of input tox credit wrongly ovoiled or utilised or the omount of refund wrongly token exceeds two hundred lokh rupees but does not exceed five hundred lokh rupees, with imprisonment for o term which moy extend to three yeors ond with fine; (iii) in the cose of ony other offence where fre omount of tox evoded or the omount of inputtox credit wrongly ovoiled or utilised orthe omount ol refund wrongly token exceeds one hundred lokh rupees but does not exceed two hundred lokh rupees, with imprisonment for o term which moy extend to one yeor ond wittr fine; (iv) in coses where he commits or obets the commission of on offence specffied in clouse (0 or clouse (g) or clouse (i), he sholl be punishoble with imprison- ment for o term which moy extend to six months or with fine or with both. (2) Where ony person convictd of on oftence under his sec- tion is ogoin convicted ol on offence under this section, then, he sholl be punishoble lor the second ond for every subsequent offence wih inr prisonment for o term which mqy exEnd to fve yeors ond wih fine. 26 (3) The imprisonment refened to in clouses (i), (ii) ond (iii) ol sub-section (l) ond sub-sectir (2) sholl, in the obsence ol speciol ond odequote reosons to the contory to be recorded in the iudgment ol the Court, be ,or o term not less thon six months. (4) Notwithstonding onything conloined in the Code ol Criminol Procedure, 1973, oll otfences under fris Act, excefl lhe offences relened to in subsection (5) sholl be noncognizoble ond boilotie. (5) The offences specified in clouse (o) or clouse (b) or clouse (c) or clouse (d) of sub-section (l ) ond punishoble under clouse (i) of thot sub-section sholl be cognizoUe ond nonboihble. (6) A person sholl not be prosecuted for ony offence under this sedion except with the previous sonction of the Commissioner. Explonolion.- Fu the purposes of this section, the term lox" sholl include the omount of tox evoded or the omount of input tox creditwrongly ovoiled or utilised or refund wrongly token under the provisions of ttis Act, the Centrol Goods ond Services Tox Act, the lntegroted Goods ond Services Tox Act, ond cess levied under the Goods ond Services Tox (Compensotion to Stotes) Act. 287