Amendment status not verified — confirm the current text below against the official source.
Power to call for information from banking companies and non-banking financial companies or insurance companies. . 2The Commissioner or any other person appointed under section 3 to assist him, not below the rank of an Assistant Commercial Tax Officer may, for carrying out the purposes of this Act , require any banking or non-banking financial companies or insurance companies or any officer thereof to furnish any information or statement useful for or relevant to any proceeding under this Act. 2 CHAPTER - XII Offences and Penalties 64: Offences and penalties (1) Whoever - 68 (a) collects any amount by way of tax in contravention of the provisions of Section 12 or sub-section (1) of section 35; or (b) claims input tax rebate in contravention of the provisions of sub-section (1) of section 14 ; or (c) (i) fails to get himself registered as required by sub-section (1) or sub-section (2) of Section 17; or (ii) neglects to furnish any information as required by sub-section (8) of Section 17; or (d) fails, without sufficient cause, to submit any return as required by sub-section (1) of Section 18 or submits a false return or furnishes a false statement; or (e) without reasonable cause fails to pay the tax due within the time allowed; or (f) fails to keep accounts or records of sales or purchases in accordance with any requirement made of him under Section 39; or (g) fails or neglects to issue Act, invoice or cash memorandum or to keep or preserve the counter foil of the Act, invoice or cash memorandum as required under Section 40; or (h) knowingly produces incorrect accounts, registers or documents or knowingly furnishes incorrect information; or (i) refuses or fails to comply with any requirement made of him under Section 44 or Section 55; or (j)(i) fails to file a declaration under sections 57; (ii) prevents or obstructs the interception or search of any vehicle or obstructs inspection of any goods under section 57; or (iii) prevents or obstructs the interception or search of any vehicle or obstructs inspection of any goods under sections 59 or 60, (iv) fails to file a declaration under section 61 (v) fails to furnish information or produce accounts, registers and documents under section 62;or (vi) fails to furnish information or statements as required by section 63; (k) makes a false statement in a verification or declaration prescribed under this Act which he either knows or believes to be false or does not believe to be true, shall in case of default and subject to the provisions of section 67, be punishable with - (i) (a) imprisonment which may extend to six months and a fine which may extend to two thousand rupees or equal to the amount of tax remained to be paid by the dealer whichever is higher, in respect of offence under clause (b) or (e); and (b) imprisonment which may extend to six months and a fine which may extend to two thousand rupees in respect of offence under clause (d), (h) or (k); and (ii) imprisonment which may extend to three months or a fine which may extend to one thousand rupees or both in respect of offences not covered by clause (i), and where the offence in respect of which a fine has been imposed, is a continuing offence a further fine which may extend to rupees fifty for every day the offence continues. Explanation - For the purpose of liability to punishment under this sub-section the expression dealer or person shall mean,- (a) the partners in relation to a partnership concern; (b) the president and secretary of the managing body in relation to co-operative society; (c) the proprietor in relation to a proprietorship concern; (d) the karta or manager in relation to Hindu Undivided Family; and (e) the Secretary, manager and directors in relation to a company incorporated under the Companies Act, 1956 (No. 1 of 1956); (2) No court shall take cognizance of any offence punishable under this Act or any rules made thereunder except with the previous sanction of the Commissioner and no Court inferior to that of a magistrate of the first class shall try any such offence. 69 (3) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (No. 2 of 1974), all offences punishable under this Act shall be cognisable and bailable. (4) Subject to such conditions as may be prescribed, the Commissioner may authorise any person appointed under Section 3 to assist him to investigate all offences punishable under this Act. (5) Every person authorised under sub-section (4) shall, in the conduct of such investigation exercise the powers conferred by the Code of Criminal Procedure, 1973 (No. 2 of 1974) upon an officer-in-charge of a police station for the investigation of a cognisable offence. CHAPTER - XIII Miscellaneous 65 : Production of tax clearance certificate Any department or office of the Central Government or other State Governments or any public sector undertaking of such Governments situated in Madhya Pradesh or the State Government or any local authority or any public undertaking shall, before entering into a contract with any dealer for the sale or supply of any goods by him exceeding rupees three lacs in value require such dealer to produce a tax clearance certificate in such form, to be issued by such authority, in such manner, for such period and within such time as may be prescribed. 66: Bar to certain proceedings Save as provided in Section 53, no order passed or proceeding initiated under this Act or the rules made thereunder be called into question in any Civil Court and save as provided in Sections 46 and 47 no appeal or application for revision shall lie against any such assessment or order. 67 : Bar of prosecution in certain cases No prosecution for contravention of any provision of this Act or of the rules made thereunder shall be instituted in respect of the same facts on which a penalty has been imposed under this Act or the said rules, as the case may be, if the penalty has been paid within a period of six months from the date of service of the order imposing the penalty. 68 : Protection of persons acting in good faith and limitation of suit and prosecution (1) No suit, prosecution or other proceedings shall lie against any officer or servant of the State Government for any act done or purporting to be done under this Act or the rules made thereunder without the previous sanction of the State Government. (2) No officer or servant of the State Government shall be liable in respect of any such act, in any civil or criminal proceeding if the act was done in good faith in the course of the execution of duties imposed on him or the discharge of functions entrusted to him by or under this Act. (3) No suit shall be instituted against the State Government and no prosecution or suit shall be instituted against any servant of the State Government in respect of anything done or intended to be done under this Act unless the suit or prosecution has been instituted within three months from the date of the act complained of : Provided that in computing the period of limitation under this sub-section the time taken for obtaining sanction under sub-section (1) shall be excluded. 69 : Disclosure of information by public servant (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with the provisions of this Act or in evidence recorded under this Act other than evidence given before a Criminal Court shall, save as provided in sub-section (3), be kept confidential, and notwithstanding anything contained in the Evidence 70 Act, 1872 (1 of 1872) no Court shall, save as aforesaid, be entitled to require any servant of the State Government to produce before it, any such statement, return, account, document or recorded evidence or any part thereof or to give evidence before it in respect thereof. (2) If, save as provided in sub-section (3), any servant of the State Government discloses any of the particulars referred to in sub-section (1), he shall be punishable with imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both. (3) Nothing contained in this Section shall apply to the disclosure - (a) of any such particulars in respect of any such statement, return, accounts, documents, evidence, affidavit or deposition for the purpose of any investigation or prosecution under this Act or under the Act repealed by this Act or under the Indian Penal Code 1860 (XLV of 1860) or under any other enactment for the time being in force; or (b) of any such particulars to any person entrusted with the administration of this Act for the purposes of carrying out the object of this Act; or (c) of any such particulars when such disclosure is occasioned by the lawful employment under this Act or any process for the service of any notice or the recovery of any demand; or (d) of any such particulars to a civil court in any suit to which the Government is a party and which relates to any matter arising out of any proceeding under this Act, under Act No.2 of 1959 or the Act repealed by this Act ; or (e) of any such particulars to any officer appointed to audit receipts or refunds of the tax imposed by this Act or the Act repealed by this Act ; or (f) of any such particulars where such particulars are relevant to any inquiry into the conduct of an official of the Commercial Tax Department to any person or persons appointed as the Commissioner under the Public Servant (Inquiries) Act, 1850 (XXX of 1850), or to any officer otherwise appointed to hold such inquiry or to a Public Service Commission established under the Constitution when exercising its functions in relation to any matter arising out of such inquiry; or (g) of such facts to an officer of the Central or a State Government as may be necessary for the purpose of enabling that Government to levy or realise any tax or duty imposed by it; or (h) of any such particulars, when such disclosure is occasioned by the lawful exercise by a public servant of his powers under the Indian Stamp Act, 1899 (II of 1899) to impound an insufficiently stamped document; or (i) of any such particulars where such particulars are relevant to any inquiry into a charge of misconduct in connection with any proceedings under this Act or the Act repealed by this Act against an advocate, tax practitioner, or chartered accountant, to the authority empowered to take disciplinary action against members practicing the profession of an advocate, tax practitioner or chartered accountant, as the case may be; or (j) of any such particulars to the Director of Economics and Statistics as may be necessary, for enabling him to work out the incidence of tax on any commodity or for carrying out any statistical survey of trade, commodity or dealers; or (k) of such information as may be required by any officer of department of the Central Government or of a State Government for the purpose of investigation into the conduct and affairs of any public servant or by a court in connection with any prosecution of the public servant arising out of any such investigation.