Amendment status not verified — confirm the current text below against the official source.
(1) Whoever— (a) carries on business as a dealer without furnishing the security demanded under section 26; or (b) fails to pay full amount of tax payable for any period in accordance with the provisions of sub-section (2) of section 32; or (c) fails to make payment of interest payable under section 33 or section 34; Or (d) fails to comply with the provisions of section 63; or (e) contravenes the provisions of section 73; or (f) fails to comply with any requirement under section 81; or (g) neglects or refuses to furnish information required by section 100; or (h) neglects or refuses to furnish information required by section 102; or (i) neglects to furnish any information required by section 105, shall be punishable with simple imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both and, a court having jurisdiction may, in addition to any fine as aforesaid, order confiscation of any goods seized under section 76 for the offence of contravention of section 73. (2) Whoever carries on business as a dealer in contravention of sub-section (1) of section 24 shall be punishable with simple imprisonment which may extend to one year or with fine not exceeding one thousand rupees or with both, and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the period of the continuance of the offence. (3) Whoever, being a transporter, carrier or transporting agent, fails or neglects to comply with the provisions of section 25 or sub-section (4) of section 76, shall be punishable with simple imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both, and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the period of continuance of the offence. (4) Whoever— (a) furnishes a false return referred to in section 32; or (b) produces a fake or fabricated tax invoice referred to in section 22; (c) fails without reasonable cause to furnish a return under section 32; (d) refuses to comply with any requirement under section 66; or (e) fails to submit before the prescribed authority statements, accounts or declarations under section 103, within prescribed time; shall be punishable with imprisonment of either description which shall not be less than three months but which may extend to two years and with fine not exceeding ten thousand rupees or with both, and when the offence is a continuing one, with a daily fine, not exceeding fifty rupees, during the period of the continuance of the offence. (5) Whoever has in his possession any prescribed form referred to in section 73, not obtained by him or by his principal or agent in accordance with the provisions of this Act or any rules made thereunder, shall be deemed to have committed the offence of criminal breach of trust under section 405 of the Indian Penal Code, and 45 of 1860. 54 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 [PART III The West Bengal Value Added Tax Act, 2003. (Chapter XIV.—Offences and penalties, special provision for liability to prosecution and compounding of offences.—Section 93.) every such person who commit such criminal breach of trust, shall, on conviction, be punishable with imprisonment of either description which shall not be less than three months but which may extend to three years or with fine not exceeding ten thousand rupees or with both. (6) 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 ten thousand rupees or with both. (7) Whoever knowingly produces incorrect 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 ten thousand rupees or with both. (8) Whoever obstructs any officer making inspection or search or seizure or taking other action under section 66, section 67, section 68, section 69, section 70, section 71, section 75 or section 76, 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 ten thousand rupees or with both. (9) Whoever realises any amount of special additional sales tax referred to in section 13 in contravention of the provisions thereof shall be punishable with imprisonment of either description which shall not be less than three months but which may extend to one year or with fine not exceeding five thousand rupees or with both. (10) Whoever abets any of the offences mentioned in sub-section (2), sub-section (3), sub-section (5), sub-section (6), sub-section (7), shall, if the act of offence is committed in consequence of the abatement, be punishable with the same punishment as provided for the offence. (11) Any offence punishable under sub-section (1), sub-section (2), sub-section (3), or sub-section (4) shall be cognizable and bailable while that punishable under sub-section (5), sub-section (6), sub-section (7), sub-section (8), or sub-section (9), shall be cognizable and non-bailable. (12) In any prosecution for an offence under this Act which requires 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 I.—In this sub-section, "culpable mental state" includes intention, motive, knowledge of a fact, or belief in, or reason to believe, a fact. Explanation IL—If any of the offences under sub-section (2), sub-section (3), or sub-section (4) continues, such offence shall be deemed to be a continuing offence. (13) No court shall take cognizance of any offence under this Act or the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate shall try such offence. 45 of 1860. PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 55 The West Bengal Value Added Tax Act, 2003. (Chapter XIV.—Offences and penalties, special provision for liability to prosecution and compounding of offences.—Sections 94-96.) Special provision for liability to prosecution. Compounding of offences. Compounding of penalty that may be imposed under section 106.