Amendment status not verified — confirm the current text below against the official source.
Wemilssion—The fiiate ifovernmeni, for cocd ome sufficient reasemes te be recorded in owriting, may renut the whole ot part of the ermount of the tax ur penal; payatle in rerpest of any peried by any registered dealer. 26, Offences end penalties—-‘or person who--- (13 while being lable t: poy fex oider the provisions af this Act fails to register hirsself as a dealer aq requires ley section 55 or Leal {3) fails, without reasonable c:ie, ta submit in due time any return ag reduired by or under the provisions of this Act or submits a false return; or (3) fails, when required by or weder the provisiois of the Act, te keep accounts and reeords of pur bases of taxable goods > or (4) fails, when reamiced by ar ueder the pt: ns of this Act, to produce any accoumis, evidence cr dectuments or to furnish ary informaiian : or if) knowing): pioduees inom et accounts, registers ar docu Hielig ul Knowingly furnishes ineurrect information. or a kt 13 {6) fradulently or wiifuily evedes the payment of any tax due under this Act, or conceals his Lobility to such fax: ot {7) fails to pay within the tine allowed, any ian asaecsw] or any penalty levied on him: or (8) fails or negleets jo camply with any requirement made of hint under the provisions of this Act: or (S} prevents or obstruela uvneetiow or entre be any Officer active wider the provicions af this Acts or UO) prevents or obstructs one Offeer-in charge ef a check post or bartier from omekint any entry or inspectina of pani or tater- copling, defamning of searchin any vebiele, biat or ship carrying taxable foods: or (1T) acts in contravention of any of the poovisions of the Act, or rines made theretander ; Fhalk, oa eanvietion before a Turdieial Magistrate, amd in adelifion fa any vax or poTalty or bath that may be due trem hins, be punish- able with imprisonment whiel niay enon to rit menthe er with fing net cxeeeding ane thomsen pepees oar with Indh cad .hen the offence ‘s continuing one with a dai; Ene toi ence Siig ricaees during the period of the continuance of the arfence, 7 aT. False strtement im declaration—Whaever meted a state. ment moa verification or declaration in morieetion with aay proecad ings under this Act which is fale. amiwhith he other ‘now. or believes to he false oc claes nef betlevo te ds trae sell en coviee tion, before a Magistrate, be prnichabte fe eprsobr ant which may extend to six months ar wit Jiiel omy oetend tooene inousand rupers or 2d. Cormizance of offence. -{1) No eeurt statl of any <-dfence under thig Act, or mreter the 11 except with (he previous sanction ef ihe Comm inferior ta that of a Magistrate .! the offence, Te Pern ranee S rade Theoveuteler Hosen, ane) pp Ceogirt chal tey aay such (2) Notwithstanding anything contained in the Code of Criminal Procedure, tof (Aet No, 2 of 1984). all offenees punishable unter this Aci shall he cognizable and bailabije. a0, Compasition of offencer-- {1} subject to such comdition: as mity be preseribed. diay Chemie somes qaay. ether? fe fare on ater institution of crimioal proceeding ; vider this Aet aemeot fiona the revion who bos comm tied or i seataply oruepecterd oop Ba, ‘ut tamimitind am uence wieder this et oer tip ortrhes miowle Phe. ame! «ry, by way af composition of such eleuce i4 al where the offence consists of the failure to pay, or the evasion of any tax recoverable under this Act, in addition to the tax BO recoverabie a sum of money not exeeeding one thousand rupecs or double the amount of the tax recoverable, whichever is greater ; and b) in any other case a sum of money net cxceeding one thou- sand rupees in addition to the tax recoverable. (2) On payinent of such sum as may be determine?’ by the Commissioner under sub-section {1}, no further proceedings shail be taken apsinst the person concerned in respect of the same offence. sh Sfsinienance and preservation of accounts. —-Fvery regis- tered desler ‘or other dealer on whom a notice has heen served to furnish returns under sub-section (2) of section 7 shall keep a true account of ihe taxable goods purchased by him or purchased and despatched hy hin as the case may be, and if the accounts main- tained in the ordinary course do not, in the opinion of the Comanissioncr, enable him to apply a proper check on the returns furnished under the provisions of this Act, he may, by a motice in wiiting require such dealer to keep such accounts Gneluding records of purchases) m such form as be muy, subject to anything that may be prescribed, direct.