Amendment status not verified — confirm the current text below against the official source.
(1) Whoever,- (a) not being a registered dealer, falsely represents that he is or was a registered dealer at the time when he sells or purchases goods; (b) knowingly furnishes a false return where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds Rs. 1000; (c) knowingly produces before the Commissioner, false tax invoice, bill, voucher, cash-memorandum, declaration, certificate or other document for claiming deduction or tax credit, the value of which exceeds Rs. 1000; (d) fails to pay tax as per the returns filed by him; (e) knowingly keeps or produces false account; (f) issues to any person certificate or declaration under this Act, or a invoice, bill, cash-memorandum, voucher or other document which he knows or has reason to believe to be false; (g) willfully attempts, in any manner whatsoever, to evade tax leviable under this Act; shall on conviction, be punished with imprisonment for a term which 149[may extend to 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 rupees ten thousand.] (2) Whoever- (a) carries on business as a dealer without being registered in contravention of section 21; or (b) fails without sufficient cause to furnish any information required by section 26; or (c) fails to surrender his certificate of registration as provided in sub- section (9) of section 27; or