Amendment status not verified — confirm the current text below against the official source.
Offences and Penalties: (1) Whoever, not being a registered dealer falsely represents that he is or was a registered dealer at the time when he sells or buys goods shall, on conviction, be punished with rigorous imprisonment for a term of not less than six months but which may extend to three years and with fine (2) Whoever, knowingly furnishes a false return shall, on conviction, be punished (i) In case where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds Rs. 10,000/- with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine; (ii) In any case, with rigorous imprisonment for a term, which shall not be less than three months but which may extend to one year and with fine. (3) Whoever, knowingly produces before the Commissioner, false bill, cash- memorandum, voucher, declaration, certificate or other documents for evading tax payable under this Act shall on conviction, be punished (i) In case where the amount of tax which could have been evaded, if the documents referred to above had been accepted as true, exceed Rs. 50,000/- during the period of a year, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine. (ii) In any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year with fine -77- (4) Whoever knowingly keeps false account of the value of the goods purchased or sold by him in contravention of the provisions of this Act shall, on conviction, be punished with rigorous imprisonment for a term which shall not be less than three months nut which may extend to one year and with fine. (5) Whoever, knowingly produces false accounts, registers or documents or knowingly furnishes false information, shall, on conviction, be punished- (1) In case where the amount of tax which could have been evaded, if the accounts, registers or documents or information referred to above had been accepted as true, exceeds Rs. 50,000/- during the period of a year, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and fine (ii) In any case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with fine (6) Whoever issue to any person certificates or declaration under this Act, Rules or notification or a false bill, cash-memorandum, voucher, delivery challan, lorry receipt to other documents which he knows or has reason to believe to be false, shall, on conviction, be punished with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine. (7) Whoever: (i) Willfully attempts in any manner whatsoever, to evade tax leviable under this Act, or (ii) Willfully attempts, in any manner whatsoever, to evade any payments of any tax, penalty or interest or all them under this Act or shall on conviction, be punished (a) In case where the amount involved exceeds Rs. 50,000/- during the period of a year, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine. (b) In any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with fine. (8) Whoever aids or abets or induces any person in commission of any act specified in sub-section (1) to (7) shall, on conviction, be punished with rigorous imprisonment which shall not be less than three months but which may extend to one year and fine. -78- (9) Whoever: (a) Is engaged in business as a dealer without being registered in willful contravention of this Act, or (b) Fails without sufficient cause to furnish any returns as required by this law by the date and in the manner prescribed, (c) Fails without sufficient cause, when directed to keep any accounts or records, in accordance with the provisions of this Act, or (d) Fails without sufficient cause, to comply with any requirements made of him under this Act, or (e) Voluntarily obstructs any officer making inspection or search or seizure under this Act, shall on conviction, be punished with imprisonment for a term which may extend to one year and with fine. (10) Whoever fails, without sufficient cause, to furnished any return by the date and in the manner prescribed under this Act shall on convection, be punished with simple imprisonment for a term which may extend to one year and with fine, which shall not be less than- (i) Rupees two thousand, if the tax due for the period covered by the return does not exceed rupees twenty thousand (ii) Rupees five thousand, if the tax due for the period covered by the return exceeds rupees twenty thousand but does not exceed rupees one lakh (iii) Rupees ten thousand, if the tax due for the period recovered by the return exceeds rupees one lakh. (11) Whoever commits any of the Acts specified in sub-section (1) to (10) and the offence is a continuing one under any of the provisions of these U sub-section, shall, on convection, be punished with daily fine not less than rupees one thousand during the period of the continuance of the offence, in addition to the punishments provided under this Act, (12) Notwithstanding anything contained in sub-section (1) to (11) no person shall be prosecuted against these sub-section for the Acts referred to therein if the total amount of tax evaded or attempted to be evaded is less than Rs. 200/- during the period of one year. (13) Wwhere the dealer is accused of an offence specified in sub-sections (1) to (11) the person deemed to be the manager, in charge, agent of the business shall also be deemed to be the guilty of such offence. -79- 81 Offences by companies (1) Where an offence under this Act or the Rules has been committed by a company, every person who at the time the offence was committed, was in-charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly. (a) Provided that, nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or he had exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1) where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the direct consent or connivance of, or is, attributed to any neglect on the part of, any direct, manager, secretary or other officer of the company, such director, manager, secretary or other shall also be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly. Explanation:- For the purpose of this section (a) 'Company' means a body corporate, and includes a firm or other association of individual; and (b) 'Director' in relation of a firm means a partner in the firm. (3) Where an offence under this Act has been committed by a Hindu Undivided Family, the karta thereof shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly. Provided that nothing contained in this sub-section shall render the karta liable to any punishment if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such an offence: Provided further that, where an offence under this Act has been committed by Hindu Undivided Family and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any adult member of the Hindu Undivided Family, such members shall be deemed guilty of that offence and shall be liable to be proceeded against and punished accordingly. -80-