Amendment status not verified — confirm the current text below against the official source.
Any dues, other han the amount of tax, payable when pa yas under t his Act shal] be paid by the person concerned by ble.! such date am,' b : epccified ill the notice of dem and and where no such da le j ~ i l ecified, it sha ll Le paid within thirty d.cys from the date of the service of the notice. Mode.)f re- 'iQvely. ~ 3 . (1; lethe em and in respect of' any dues under this Act is 1I0t pa d on or before the date specified as aforesaid, the de aler shall be deemed to be in default : Provided th a t tr c Commissioner may, in respect of any particu lar cl aier and for reasons to be recorded in writi ng, extend the Gat. of payment of the dues or allow su ch rl-alrr I • pay the same by instalments and in that cast. h- 'c,ller sh all not be deemed to be in defau lt. ." " (2) Where a dealer is ill default, the Co mmissioner may, in his discretion, direct that, in addition to the amount due, a sum no, cxceerlin , th at amount shall be recovered fr..m the defaulter by \vay of penalty. (3) Where a dealer is in defa ult, the Comm issioner may order that the amount due shall be recoverable as an arrear of land revenue and may proceed to rea- lise the amount due as such. Refunds, 24, The Commissioner shall. in the prescri bed man- ner, refund toa dealer any sum paid by such dealer in excess of th e sum due from him under this Act, either by cash payment or at the op tion of the dealer by set off "against the sum due from h im in respect of any other period. RcmiHloa. 2.5. The State Governm nt, for good and sufficient reasons to be rec orded in writing, m ay remit the whole or part of the amount of the tax or penalty payable in respect o any period by any registere d dealer. 11 Offences and 26, i\ny person who- penalties, (1) while being liable to pay taa under the pro- visions of this Act fails to register himself as a dealer as required und er section 5; or fails, without reasonable cause, to submit in due time an y return as req uired by or under the provisions of this Act or submits a false return ; or (3) (4) fai ls, when required by or under the pro- visions of this Act, to keep accounts and records of purch ases of taxable goods ; or fails, when required by or under the pro vi- sions of this Act, to produce any accounts, evidence or documents or to furnish any information ; or (5) knowingly produces incorrect accounts, registers or documents, or knowingly furn ishes incorrect information ; or (6) fraud ulently or wilfully evades the payment of any tax due under this Act, or conceals his liability to such tax; or (7) fail s to pay within th e time allowed, any tax assessed or any pe nalty levied on him ; or (8) fails or neglects to com ply with any re- quirement made of him under the pro- visions of this Act; or (9) prevents or obstructs inspection or entry by any officer acting under the provisions of th is Act ; Or (10) (II) prevents Or obstructs any officer in-ch arge of a check post or barrier from making any entry or inspection of goods or in intercepting, de taining Or searching any vehicle, boat or ship carrying taxable goods; or acts in contravention of any of the pro. visions of the Act, or ru les made ther e. under, shall, on c.onviction before a Magistrate, and in addition to any tax or penalty or both that may be due from him, be punishable with im- prisonment which may extend to six months or with 12 nne not exceeding one thousand rupees or with both, and when the offence is a continuing one , with a daily fine not exceeding fifty rupees during the period of the continuance of the offence. False state-