Amendment status not verified — confirm the current text below against the official source.
(1) Any person, who— (a) fails to pay. within the time allowed any tax assessed or any interest or late fee determined or any penalty imposed on him under this Act. or (b) neglects or refuses to produce and explain any accounts or records or documents in accordance with the provisions of this Act or the rules made thereunder, shall. on conviction, be liable to be punished with fine which may extend to ten thousand rupees. (2) Any person, who— (a) wilfully submits an untrue return or declaration or fails to submit a return or declaration as required by the provisions of this Act or the rules made thereunder, or (b) fraudulently evades or attempts to evade the payment of any tax, or any other amount due from him under this Act, shall, on conviction, be liable to be punished, if it is a first offence, with fine which may extend to ten thousand rupees, and if it is a second or subsequent offence with simple imprisonment which may extend to six months or with fine which may extend to twenty-five thousand rupees or with both. (3) Whoever wilfully attempts in any manner to evade or defeat any tax imposed under this Act, shall, in addition to any other penalty provided by any law for the time being in force, be liable also for the offence of dishonest misappropriation of property under section 403 of the Indian Penal Code, and shall be punishable with imprisonment of either description which shall not be less than three months but which may extend to two years or with fine not exceeding twenty-five thousand rupees or with both. (4) Whoever knowingly produces incorrect declaration, accounts, registers, documents or electronic record or knowingly furnishes incorrect information or suppresses material information shall be punishable with imprisonment of either description which shall not be less than three months but which may extend to two years or with fine not exceeding twenty-five thousand fupees or with both. (5) Any person, who knowingly is involved in any fraudulent evasion or attempt at evasion or abetment of evasion of any tax payable under this Act, shall, on conviction, be liable to be punished with simple imprisonment which may extend to six months or with fine which may extend to twenty-five thousand rupees or with both. (6) Whoever obstructs any officer making inspection or search or seizure or taking other action under this Act, shall be punishable with imprisonment of either description which shall not be less than three months but which may extend to two years or with fine not exceeding twenty-five thousand rupees or with both. (7) In any prosecution for an offence under this Act required a culpable mental state on the part of accused, the court shall presume the existence of such culpable mental state until the contrary is proved. Explanation.—In this sub-section. "culpable mental state" includes intention, motive, knowledge of a fact, or belief in, or reason to believe. a fact. (8) Any offence punishable under this Act shall be non-cognizable and bailable. (9) No court shall take cognizance of any offence under this Act of the rules made thereunder except with the previous sanction of the Commissioner. (10) Notwithstanding anything contained elsewhere in the Act, no prosecution for any offence enumerated hereinbefore shall be instituted in respect of the same fact for which a penalty has been imposed under any other provisions of the Act and subsequently paid by the dealer and no such penalty shall be imposed rice versa. 45 of 1860. Establishment of fund. Crediting of proceeds to the Fund. Grants and loans by State Government. Utilisation of proceeds of levy. 10 THE KOLKATA GA/J-TTE, EXTRAORDINARY, MARCH 31,2012 [P.m III The West Bengal Tax on Entry of Goods into Local Areas Act, 2012. (Chapter VIII.—West Bengal Compensatory Fatty Tax Fund and its utilisation.—Sections 15-18.) CHAPTER VIII West Bengal Compensatory Entry Tax Fund and its utilisation