Amendment status not verified — confirm the current text below against the official source.
C)ffences and penalties: - ( 1) Whocver. - (a) Can ies on business as adealerwjlhoutlumishilrgthe seclrilty demanded undet.sectjon 281or (b) Fails to pay lull anlount oftax payable lor any per.iod in accordanoe wirh the provisions of .uh .ccrror ,4) ol<ecriorr l0; or (c) ftrils to make payment of interest payable under.section 31 or seciion 32;or (l) Fails to comply with provisions ofsection 54;or (e) Collt avenes the provisions ofsection 65lol (0 Fails to comply with any requfement underscction 71;or (g) Neglects orrefu.€s to furnish inform tion rcquit-ed by section 86;or 63 (4) (2) (3.) (s) ihl \eglecls ro lumish any irlonratio0 reqLrircd by section 88, shallbepunishablevrilhsimpleimpdsonmerr\ihi(hruJyr\tcnJi,srrmonths,rr q Ilrtirre not exceeding one dlousard rupees or with both ard a coui l havillgjudsdiction n1ay. in rddili,,rr tu) an-"_ flne as dorcs:1id. order conllscatiou ol'any goods scized u ndct scc tion 6E 1or the oilarc e olcontravention of secLion 65. Whocvcr-ciulies on busirrcss lts a Llel erincol)travclttionofsubsection(1)olsection26shall be punishable with simple illUldsonmcnl which lnny extcrtd lo o eyeu or wilh lir le I )ot excceLling onc hundrcd rupees dur'ing lhc pcriod oflhe c(rntintlance ol-lhe o1lencc. Whoever. being a IaDspo er, canicrortransportjDg agen!,1ajls orreglects to cornply r,ith tltc provisions oIsection 60, sha]l be punishable with simple imp|isonment whibh tnay extcnLlto six nonths orwlth tinenot exceeding onc thousandrupees or will'r both, and when theollenae is a continLring one, s,ith a claily fiDe not exceeding one hundrcd rupccs during lhe peaiodof continuarcc olthe oflence. (a) t'urrishes a liise relum r'efcricd to in section 30;or (b) issues fnise tax lnvoice relerred lo in sccrion 55 or produccs a fake o.labricalcd invuirc relenedtoinslrb section(6)or(7)oIsection2l. (c) Iails !v r$o ut reas orlable cau sc to tunlish arctutlr underseclion 30lor (d) rclilses locomply with any requircmcnt Lrndersection (i2; shallbe punishable,vith impisoflneni ol cither .lescdplion wlich shall nol be l.ss thiin lhrec months but which may exlend lo two yctu's and wjth tine nolexcccding ten lhousand rupccs ol' withboth, and whentheoflencc is a continu irlg one, wilh adailyfine not exceeding tiliy rupecs dudrg the period ofthe continuance ot'the oflince. whoeverhas inhispossession any prescribed lb,:m reli ed to in section 21 not obtainedby him under rhe act or by his principal or agent jn accordance with the plovisions oflhls Act or any rules made thereunder', shallbe dcerreallo ilave colDmilted an ollince olcriniinalbrcach of trus I Lr nder section 405 of the lndim Pc,lal Code. I 86t (45 ol' I 860) and cvery su ch person who conxrit such criorinalbftrach ol tust, sl'lall. on conviction, be pLlnishable lvilh imprisonlreDl oleilher description which shall nol be less thirn three months but which nlry extcnLl to lhrcc years orwith line nctexceeding ten thousud rupees, orwith lloth. 64 i6l whoever willfirlly attempls in ary manrer to evade ot deGat any tax imposed underthis AcL shilll. il1 acldilion to any other-peialty provided by any la$r fbl"the time belng in force. be llable alsolortl)eofiinceofdishoneslmisappropliationoIpropetyundelscclion403ofthelndian Penal Coric. I 860 :ud shal I be pun isheblc wiih impi sonm enl of either dcscliption \\'hich shall notbe less than lhreemonlhs butwhich may extend to two yeals or wtth finc nol exceeding ten rhousand r'upecs, or-with both. (7) w hocver knowingly produces incon'ect aocounts, l eglsters or documenLs, or knowingly lum ishes ircolrect iflor'riration orsuPpresses malefial illformation shallbe irunishable witll imprsonment ofcither description u,hich shall not hc less than Lhree monlhs but which Inay exlend lo t\\'o ycallt ol wrth fine not excecding ten lhousend rlrpccs or wilh bofi. (8) Whocver'obsrrlcts any officer maklng inspcction or sealch or seizure or laking other actions undersection 60. seclioo 62, seclion a}4, section 66. section 68 or sectio17l shallbe punishable uith imprisonmenlofeithcrdescliption which shallnotbe less than three months bLll wl]ich rray exterd lo lwo years or with fine not exceeding ten thollsand rupees or $ith both' (9) whocver abets any o I lhe offences mentioned in slrb'section (2). sub-scclion (4). sub secli on (6). sub'secl ion (7), an d slrb section (8) shell , if thc acl of offence is commilled in consoquence olthe ahatcnrenl, be punishable with the same frunishlnen! as plovided lorlheoffence' ( l0) Any oflence punishable undcrsub-section (i). sub-section (2), sub-slrction (4). ol sub-section (9). shaLl he cognizaLrle and hailable while lhal punishalrc under sub-section (3), sub-section (5 ). sutr-secilon (6), suLr-scction (7). and sub scclion (8)' shal I be cogn izable and non-bai lablc' (ll) Ir nn), proseclllion forln offcnce undcrlhis Actwhich rcquiles a culpablemental staleon the pal1 olaccusecl. the Coun shal] Fcsume the existence olsuch culpable mentel slale Llntll the conffarl is Prcved. Explanation 1 - In this sub-section," culpable mental state" includes intention' motive, kllowledge ofa Iact, or beliei in, or rcason to believg, a fact. Explanzrtion 2 lfany ofthe ollcnces under sub-scction (2), sub-section (3) or clause (c) of sub-section (,1) continucs. such offen ce shall be dee]ned to be a co ntinuing olfcnce ( l2) No CoLrrt shall take cognizancc olany offence undcr this Act or the rules madc lherc under cxcepl with ihe Prcwious sanctjon oithe Conlmissioner and no Courl infeior to thal of a Mehopolilan Magistralc or a Judicial Magishate shall try such offence. 6.5