Amendment status not verified — confirm the current text below against the official source.
Offences and penalties —(1) Where any persou— Gu) liable to be registered uuder this Act tiils to register hinisctl, (b) Hable ty file the retum, fails to file return or pay the lax due accordiny to such return with it thie ine stipulated together with interest accrued thereon, if any. oF revisters or documents or furnishes false return in relatiod to his business or makes a false disclosure os ayverient in any statement: required to be recorded or in any declaration required to be filed under this Act or the rules framed thereunder: tsi cuowinuly prepares or produces accounts. (c) intentionally avoids or evades or cone manacr, as tax or deliberately cougeals lis tumover or tax Hability ii any (d) deliberately disregards a notice of demand or fails to pay the amount in temis of any nouee of denend can! 4 period of six months has lapsed since the receipt of the notice of demand by hiv (ec) fulsto maintain accounts ii the manner as required under section (0 of this Act ni ii (hte commission of any such offence us aforesaid (0) aids or abets any pers he shall be punishable with simple imprisonment fora term which miiy extend to six months or with fie which oy estend to fwenty thousiud rupees or with boul Explanation —Au offeuce under ckiuse(d) of us sub-section shall be deemed Wy bea continuing offences ati! fall payment is made (2) Where anoffence under this secbon is commited with regard to 1 business, every person, who ois responsibly lor the Conduct of the business ot the Hime wher the offence was committed or who was answerable for ile: manner by his action or omission, shall be liable to be proceeded a und punished under Uns section 11 lapse insuty us! (3) Without prejudice tu the provisions contained in sub-section (2), where an offence under this section is couimited by a firm ora company and it is found that the offence has been committed with te consent ue connivance of orisiltributable to any neglect on the part of any parwer of the firm or Chairman, Managing Director or Director of the company, such partner, Chainnai, Managing Director or Director shall be personally liable 10 be proceeded against and punished under this section 12 DELHI GAZETTE ; EXTRAORDINARY [Parr lV (4) Any proceeding under this Act including the proceeding of assessment. reassessment. rectification or recovery other than the proceeding for imposition of penalty, shall be carried on without prejudice to any prosecution under this section (3) Ia dealer fails without reasonable cause to comply with any of the provisions of this Act or {he niles frimed thereunder, shall. ifno other penalty is provided under this Act for such contravention ar failure, be Hiable to imposition of penalty, not fess than five thonsand nipees and not exceeding fifteen per cent of the value of goods, whichever is less. and where such contravention or failure is continuing one. to a further penalty not excceding five hundred nipees far cach day of default during the period of the continuance of the contravention or failure: Provided that no such penalty shall be imposed without affording the dealer an opportunity of being heard (6) Notwithstanding anything to the contrary contained in the Code of Criminal Procedure. 1973 (2 of 1974), all offences defined in sub-section (1) shall be cognizable and bailable (7) No court shall take cognizance of any offence punishable under this Act or the niles framed thereunder except with the previons sanction of the Commissioner. and no court inferior to that of a Metropolitan Magistrate shall try any such offence. CHAPTER V CERTAIN PROVISIONS OF THE DELUT SALES TAX ACT APPLICABLE 13, Authorities under the Delhi Sales Tax Act empowered fo 4 Sete. tax under this Act Subjecl to the other provisions of this Act and the niles framed thereunder, the authorities for the time being empowered Io assess. re-ssess. collect and enforce payment of any tay, interest and penalty under the Dethi Sales Tax Act, shall ss reassess. collect and enforce payment of tay. including any interest or penalty pavable by a dealer under this Act is iPthe tay or interest or penalty payable by sucha dealer under this Act isa tax. interest or penalty payable under the Delhi Pax Act and far this pmose they may exercise all or any of the powers they have under the Delhi Sales Tax Actand the rules framed thereunder and the provisions of the Delhi Sales Tax Act and the nutes framed therenmder relating to rolurmns. assessment, notice. rectification, collection, registration, liability of any firm or Hindwiundivided fails to pas Jay in the event of the dissolution of such firny or partition of such family special mode of recovery of tax. appeals revision, references. refinds. fines. penalties. charging or payment of interest, and the trealment af documents fumished bs a dealer as confidential. re-assessment of escaped turnover, recovery of tax, maintenance of accounts, inspection search and seizure, liability in representative character, references of cases 1 the High Court of Dethi. componnding of offences and other miscellaneous matter shall mvtatis wnittandis apply accordingly SOS, Explanation,—All the provisions of the Delhi Sales Tay Act regarding proceedings under the said Act. in se Tar asthe same are not inconsistent with the provisions of this Act shall apply mutatis utandis jo he proceeding, under His Net CHAPTER VI MISCELLANEOUS AND RUT ervants.—All Officers and servants appointed 1