Amendment status not verified — confirm the current text below against the official source.
Power to exempt. The Government stall afiythi 1g 10 tiecontmy conned in any Jaw for! “being in force; every owner or any.othier person hia control ofa cold slore, warchouse; godown ar any place, wlio stores goods for hire or reward shall maint cause {9 be maintained a corréct and complete acca indicatirig the full particulars of Uie person whose s are stored and the quantity, value, date of receipt a1 livery of such goods, * 2) Such accounts shall, on demand, be prods before the Commissioner or any officer aulvorized by in this bhaif who may take or cause'to be'taken eStmpcts there froin oF require such eytracis to be furniS ‘as he may consider necessary. (3) IPany owner or any other person having co. “ of a cold storé. warchouse, godown or any olhier 5x4 plice, who Stores, goods'for hire or reward, contraves “any of the provisions of sub-scelion (1) or sub-section in a thanher tikely to lead (0 evasion of any tax pas under thig Act, the Commissioner nay, without preju: “ toany olheraction which may be taken against such ow or the persoii having’contro} of a cold store, ware! ‘godown or any olligr such place under any other prow sion of this Act, direct, after g i . ing heard, (iat such owner or the person having cont acold store, warchouse, godown or any ollier such pis shall pay by way of penalty a sum not esceeding three: a half limes tie tax, teviable on the goods in resr ~ which default is committed under sub-section (1) or section (2)- 5 CHAPTER VI . ‘OFFENCES AND PENALTIES 1X, Offences, (1) Where any person- (a) iable to be registéred under this Act fai «rogister himself. DELHI GAZETTE: EXTRAORDINARY (b) Table to filethe retum, fails to fle zetura or pay Uhe tay due according to such retorn within the time stipulated together with interest accrued (hercon. if any, knowingly prepares o¢ pro- - duces false accounts, fegisters or docuntents, or fumisites fntse eélarnsin relation to his onsi- ness, ov makes a false disclosure or averment inany statement reqnired ta be recorded or in = anty-decloration required to be filed under this Act or the rules framed thereunder; (6) _intentfonally avoids or evades or congeals tax or deliberately conceals his tumover or tax li- ability in any manner: {d) deliberately disregards a notice of demand or fails to pay the amount in terms of any-notice of demand and a period of six months has lapsed since the receipt of the notice of de- mand by him: (©) prevents orobsinictsin any manner the Com- missioner or any officer authorized-by him in this behalf under this Act,. to ect and search the place of business or a iplace where the goods or the'accounts, regis= tors and decumtents are believed to be kept, or prevents or obstructs, the Commissiorier or such officer to seize the «goods or lie accounts, vegisters and documents: ry (See TS Bi () — faits to make deduetion of tax al source’or.al- ter deducting fails 16 deposit amount so de- ducted as required under section 42 of this Act: ty) enters into a transaction with any other’per- son without oblaining from hima tax clearance certificate tinder section 13 of this Act: (i) fails to maintain accounts in te manner as equised under scetion 11 of this Act fi) “/aids or abets any person in the commission of any such offence as aforesiid; Heshall be punishable with simple imprisonment for Herm which may extend to six months or with Gne which ‘extend to wenty thousand rupees, or with both, ee # Explanation. - An offence under clause (d) of this cction shiati be deemed to be a continuing offence full paymient is mode. @) Where an offerice under Nes section is commit- A ate forbacondhot oF fe hustness'tthetine when nmitled or who was answerable for a lapse in any manner by his'action or omission, shall inst and punished under this (3) Without projudice to the provisions contained in ection (2), where an offence under this section is . alloffences defined in Sub-sectic cameitet! by:a firm or a company’and itis found that the offence bas been committed with the consent ar comnir- ance of. ori attributable toany acgect on the part of, any partner of the firm or Chairman. Managing Director or Di- rector of the company: such partner. Chairman. Managing Director of Director shall be personally Liable 10 be pro- ceeded against and punished under this section. (4) Any prboeeding under this Actinciuding the pro- ceeding of assessment, reassessment, rectification Gr re: covery other than the praceeding for imposition of pen- ally. shall be carried on without prejudice to auy praseen- tion under this section. (5) Ca dealer fails without reasonable caus¢ fo com- ply with any of the provisions of this Act or the rules framed-thercunder, shall, if a0 other penalty is provided under this Act for such contravention ar failure, be liable 10 imposition of penalty, not less than five thousand ru- pees and not ¢xeceding fifteen per cent of the value of goods and where such contravention or failure is continu- ing one, ta a further penaley nol excceding five hundred rupees for each:day of default during the period of te contintiance of hhecontravention or failure: Provided (hat no uch penalty shall be imposed with- onl affording the desler an opportunity of being head (6) Notwithstanding anything to the contrary con tained in the Code of Criminal Procedure, 1973 (2 of 1974. (1) shall becognizable and lailable. (7) No court shall take cognizance of any offence punishable under this Act or the rules framed thereundes, except with ihe previous’ sanction of the Commissiones, and no count inferior to that of a Metropolitan Magistrate shail try any such offence 19, Investigation of offences —(1) Subject to such conditions 4s may be prescribed, the Commissioner may authorise either generally or in respect ofa particular case or class of cases, any officer not below the rank of an Assistant Sales Tax Olficet to investigate all or any of the ‘offences punishable under this Act. (2) Every officer so authorised shall, in the conduct ofsuch investigation, exercise all powers conferred by the Code of Crintinal Procedure, 1973 (2 of 1974) upon an of- ficersin-charge of police station for the investigation of a cognizable offence, S CHAPTER VIL CERTAIN PROVISIONS OF THE DELII SALES: ‘ ‘TAX ACT APPLICABLE 20, Aulliarities under the Delhi Sales Tax Act em- * powered to’ aesoss, reassess, ete, tax under this Acl.—~ Subject to the other provisions of this Act and the rules framed thercunder. the authorities for the Lime being em- powered to assess, re-assess_ collect and enforce payment ofany tax, interest and penalty under the Detht Sates Tax Act, shall assess, re-assess, collect and enTorce payment lo DELHI GAZETTE : EXTRAO! Arias. including any iskercst or penalty payable by a dealer under this Act asi tetas or intotest o: penalty payable! suet a dealer ander this Act iS a lax, interést ox penalty payable under the Delhi Sales Tax Act and for this purpose thoy may extrciscall or any ofthe powersthey have undes the Deh Sales Tax Act and Ihe rules framed thereunder and the provisionsof theDethi SulesTax Act and the rules: (arsed thereunder relating torchums, assessment, notice. reetification, colleetion, rogistmlion. liability of any Bsmt or Uindu undivided- family to pay tax in the event of the: dissolutiost of such firm or partition of such family, special mode of recovery of tis. appeals, revision, references, 1e- funds, fines, penalties. charging of payment of interest. aud the creatment of documents furnished by a dealet as confidential. reassessment of escaped tumnover of sates, recavery of tas. maintenance of accounis, inspection, search and seizure, iabilityin representative character, cf ercnces af cases to the High Court 6f Delhi, compounding af offenses and other miscellaneous matter shalt mutatis tuxianelis apply accordingly. Explunation.—All the provisions ofthe Dethi Sates Tax Act reguiding proceedings under the said Aet, in sofaras the sane aze nol inconsistent with the provisions of this Act shal? apply aataiis mutaadis to the proceedings wi- der tis Act, CHAPTER VI MISCELLANEOUS AND RULES