Bare ActsThe SIKKIM VALUE ADDED TAX ACT 2005

Section 42

Amendment status not verified — confirm the current text below against the official source.

Special proyisionfbrliabilityto prosecution: - Whcr c an offe nce relerred 1o in section 8 t has been commitled by a dealer, cvery pers on who. atthe time the olfence was committed, was in chargeol and vJas responsible to ihe .lealer lor the conducl ol. the busiress olthe dealet as well as the dealer shallbe decmcd lo bc guilty olfie offcnce and shall be liable to be proceeded against and punished accordinglyl (1) Provided that nofiing cont.lined in lhis sLlb secliorI shall render ary srich person Liable to any punishment provided under section {11 ifhe provcs thxl sLlch ot}ence was commilted rvlthoLtt his knowledge or thal he exercisecl alldue diliEJence to prcvent the comlnission ofsuch ollelce (2) Nolwilhstanding a,'1ythiog conlained in suir-section (l), wherc an ollence undersectiul tll has bee1lcommifledby adealerand it is ploved that fie offence has beer coixnitted wilh the consent otconnivance of, or lJ attributable to any neglecl on the paft ol', any dircct(n, marager. secretary or other officer, as the case may bc. oIlhe dealel such direcior, marager, secretary orothel otliccrsha1l alsobc deenedto be guiLty ofthatotlercc and shxll be liableto be proceeded againsL and plrnished accol-dingly

Section 42 – The SIKKIM VALUE ADDED TAX ACT 2005 | DailyLaw.ai