Offences and penalties

Offences and penalties.

1. (1) Any person who—
   • (a) being a dealer liable to pay tax under this Act, fails or neglects to register himself as a dealer; or
   • (b) fails to pay within the time allowed, any tax which he is liable to pay under this Act; or
   • (c) fails to keep true and complete accounts; or
   • (d) fails to furnish any return as required by this Act or the rules made thereunder; or
   • (e) makes any statement or declaration in any return or other document furnished under this Act which he knows or has reason to believe to be false; or
   • (f) prevents or obstructs an officer from exercising any power of entry, search or inspection conferred by or under this Act; shall be punishable with simple imprisonment which may extend to six months or with fine which may extend to two thousand rupees or with both and in case of a continuing offence, with a daily fine which may extend to one hundred rupees during the period of the continuance of the offence.
2. (2) No court shall take cognizance of any offence under this Act except with the previous sanction of the assessing authority concerned.