Amendment status not verified — confirm the current text below against the official source.
(2) Any person who, (a) carries on business as a dealer, after the expiry of one month from the commencement of this Act without getting himself registered or without possessing a registration certificate, (b) contravenes the provisions of section 6, c) obstructs any person in the exercise of his powers under section 7 or sub-section (2) of section 13, The West Bengal Sales T'aæ Act, 1954. IV of 1954.] (Sections 17-19.) (d) fails to comply with the provisions of section 8, any of the clauses of 8ub-aection (1) of section 13 or section 14, () knowingly registers, produces incorrect accounts, vouchers or other documents or knowingly furnishes incorrect information, shall be punishable with simple imprisonment which extend to six months or with fine or both and when the offence is a continuing one, with a daily fine not exceeding fi fty rupees during the period of the continuance of the offence: may Provided that no prosecution for an offence enumerated hereinbefore in this section shall be instituted in respect of the same facts in respect of which a penalty has been imposed under sub-section (3) of section 9: Provided further that for offences of contravention _of section 6 the Court may, in addition to any fine imposed, order confiscation of anything seized under section 7. (2) All ofences punishable under this Act or the rules made thereunder shall be cognizable and bailable. (3) No Court shall take cognizance of any offence under this Act or the rules made thereunder except on complaint made with the previous sanction of the prescribed authority. (1) Subject to such conditions as may be prescribed, Com the prescribed authority may accept from any person accused Unding of any offence punishable under this Act, by way of compo81- offences. tion for such offence, payment of double the amount of tax payable or a sum of rupees two thousand, whichever is greater.