Amendment status not verified — confirm the current text below against the official source.
These words were substituted for the words "shall not be less than six months but which may extend to three years and with fine of rupees twenty thousand" with proviso thereunder by Guj. 6 of 2006, s.40(1). Extension of period of limitation in certain cases. Offences and penalties. H-678-19 Gujarat Value Added Tax Act, 2003. [2005 : Guj. (d) fails without sufficient cause to furnish any returns as required by section 29 by the date and in the manner prescribed; or (e) without reasonable cause, contravenes any of the provisions of section 31; or 150[(ee) contravenes the Provisions of section 60; or] (f) fails without sufficient cause, when directed so to do under section 62 to keep any accounts or record, in accordance with the directions; or (g) fails without sufficient cause, to comply with any requirements made of him under section 67, or obstructs any officer making inspection or search or seizure under that section; or (h) obstructs or prevents any officer performing any function under this Act; or (i) being owner or in-charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in section 67 or 68, (j) issues to another registered dealer tax invoice, retail invoice, bill or cash memorandum with the intention to defraud the Government revenue or with the intention that the Government may be defrauded of its revenue, shall, on conviction, be punished with imprisonment for a term which may extend to 151[six months or with fine not exceeding rupees twenty thousand or with both: Provided that in absence of special and adequate reasons to the contrary to be mentioned in the judgment of the Court, such imprisonment shall not be less than one month and such fine shall not be less than ten thousand.] (3) Subject to the provision of section 97, if any Government servant discloses any particulars referred to in sub-section (1) of section 92, he shall, on conviction, be punished with imprisonment for a term which may extend to six months and with fine. 152[(4) Whoever aids or abets any person in commission of an offence specified in sub-section (1) or (2) shall, on conviction, be punished with imprisonment for a term which may extend to six months or with fine not exceeding rupees twenty thousand or with both.] (5) Whoever commits any of the acts specified in sub-sections (1) to (3) and the offence is a continuing one under any of the provisions of these sub-sections, shall, on conviction, be punished with daily fine which 153[not exceeding rupees one hundred] during the period of the continuance of the offence, in addition to the punishments provided under this section.