Amendment status not verified — confirm the current text below against the official source.
In the principal Act, for the existing section 13, the following shall be substituted, namely Offences and prosecution. 13. (!) Whoever,- (a) fails, without sufficient cause, to furnish any information required before holding an entertainment; or fails to obtain the required permission in respect of an entertainment or holds an entertainment while it has been prohibited by the Commissioner or any officer authorised in this behalf by him; or (b) fails, without sufficient cause, to furnish any return or furnishes a false return; or (c) fails to deposit the tax due before furnishing the return in accordance with the provisions of this Act, or fails to pay without reasonable cause the amount of any demand under the provisions of this Act; or THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 267 (d) fails, without sufficient cause, to maintain true accounts or fails, when directed, to keep any accounts or record in accordance with such direction or fails to produce accounts and records as required or knowingly keeps false accounts; or (e) refuses to permit or prevents or obstructs, in any manner, the Commissioner or any officer authorised in this behalf by him under this Act, to enter, inspect and search the place of entertainment or any other place where any accounts, registers or other documents are believed to have been kept or refuses to display material in a computer or in a computer floppy or refuses to allow copies or printout of the material in a computer or its floppy to be taken in accordance with the provisions of this Act; or (f) prevents or obstructs, in any manner, any officer to seize the goods or the accounts, registers or other documents, or prevents or obstructs an officer empowered under this Act from performing any of the functions under this Act or the rules made thereunder; or (g) } sells any ticket in contravention of the provision of the Act or willfully evades or attempts to evade tax leviable under this Act or willfully attempts, in any manner whatsoever, to evade payment of any tax, penalty or interest or any other sum or all of them 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 purpose of this Act, or furnishes information which is false in any materials particular or refuses or fails to comply with any requirement made of him under the provisions of this Act; or (i) willfully acts in contravention of any provisions of this Act or the rules made thereunder, for the contravention of which no express provision for punishment is made by this Act, shall, without prejudice to his liability under any other law for the time being in force and in addition to recovery of tax or any other dues payable by him under this Act, on conviction be punishable with simple imprisonment for a period which shall not be less than six months but which may extend to three years and with fine of minimum of rupees ten thousand and maximum of rupees fifty thousand. (2) Whoever aids or abets or induces any person in commission of any act specified in sub-sections (1) shall, on conviction, be 268 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 7, 2009 punished with simple imprisonment which shall not be less than three months but which may extend to three years with fine not exceeding fifty thousand rupees. (3) Notwithstanding anything contained in sub-sections (1) and sub section (2), no person shall be proceeded against under these sub sections for the acts referred to therein if the total amount of tax evaded or attempted to be evaded is less than rupees one thousand during the period of a year, (4) Where a proprietor is accused of an offence specified in sub sections (1), the person deemed to be the manager of the business of such dealer shall also be deemed to be guilty of such offence, unless he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of the offence. (5) Where an offence under this Act or the rules made thereunder has been committed by a company, every person who'at the time when the offence was committed, was in-charge of, and was responsible to, the company for the conduct of the business of the company or if it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer as well as the company .shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly. (6) No Court shall take cognizance of any offence under this Act or the rules made thereunder except with the previous sanction of the Commissioner and no Court inferior to that of a Metropolitan Magistrate or a Magistrate of the first class shall try any offence under this Act.” S. M. BUZAR BARUAH, Joint Secretary to the Government of Assam, Legislative Department. GUWAHATI-Printed and Published by the Dy. Director (P&S), Directorate of Ptg. & Sty., Assam, Guwahati-21, (Ex-Gazette) No.83-500-600-7-2-2009.