(1) Whoever- Offences and

. , criminal

1. (a) not being aregistered dealer, falsely represents that he is or was a registered pesatties. dealer at the time when he sells or buys goods; or
2. (b) knowingly keeps false account or does not keep the account of the value of the goods bought or sold by him in contravention of section 48; br
3. (c) issues to any person

a false invoice, bill, cash-memorandum, voucher or

other document which he knows or has reason to believe to be false, shall, on conviction, be punished with rigorous imprisonment for a term which may extend to six months and with fine.

1. (2) Whoever knowingly-
   • (a) furnishes a false return; or
   • (b) produces before the Commissioner, false bill, cash--memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit; or
   • (c) produces false acwunts, registers or documents or knowingly furnishes false information, he shall- (? in case yhere the amount of tax, which wuld have been evaded if the false

return, bill, cash-memorandum, voucher, declaration, certificate,

tax invoice or other document for claiming deduction on tax credit, accounts, registers or documents or false information, as thecase may be, had been accepted as trueexceeds, fifiytl~ousand rupees, on conviction, be punished with rigorous imprisonment for a term which may extend to six months ; and

1. (ir) in any other case, with rigorous imprisonment for a term which may extend to four months and with fine. SERIES - I No. : 05 DATED lgnl AUGUST, 2005.

1. (3) Whoever, wilfully attempts, in any manner whatsoever, to evade payment oftax, penalty or interest or all of them under this Regulation, shall, on conviction, be punished-
   • (a) in any case where the amount of such tax, penalty or interest involved exceeds fifty thousand rupees during the period of a year, with rigorous imprisonment for a term which may extend to six months and with fine; and
   • (b) in any other case, with rigorous imprisonment for aterm whichmay extend to three months and with fine.
2. (4) Whoever-
   • (a) carries on business as adealer without being registered in wilful1 contravention of sub-section (1) of section 18; or
   • (b) fails without sufficient cause to furnish any information required under section 2f; or
   • (c) fails to surrender his certificate of registration as provided in subsection (7) + of section 22; or
   • (d) fails without sufficient cause to furnish any returns as required under section 26 or section 27 by the date or in the manner prescribed; or
   • (e) without reasonable cause, contravenes any of the provisions ofsection 40; or V) fails without suff~cient cause, when directed so to do under section 48 to keep any accounts or record, in aceordance with the directions; or
   • (g) without sufficient cause fails to issue invoice as required under section 50; or
   • (h) fails without sufficient cause, to comply with any requirements under section 59, or obsfructs any officer making inspection or search or seizure under sections 60 and 61; or
3. (1) being owner in charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in section 61; or 6) obstructs or prevents any officer performing any function under Chapter X; or
   • (k) kterferes with or obstructs the Commissioner or any oBcer exercising any other power conferred under this Regulation, he shall, on conviction, be punished with imprisonment for a term which may extend to six rnonths and with tine.
4. (5) Whoever aids or abets any person in the commission of any act specified in sub- sections
   • (I) to (3) shall, on.conviction, be punished with rigorous imprisonment which may extend to six months, and with fine.
5. (6) Whoever commits any of the acts specified in sub-sections (I) to (5) and the offence is a continuing one under any ofthe provisionsofthese sub-sections,shall, on conviction, be

punished with fie of not less than one hundred rupees per day during the period of the

continuance of the offence, in addition to the punishments provided under this section.

1. (7) Notwithstanding anythiig contained in subsections (1) to (9, no person shall be vroceeded under these subsections if the total amount involved is less than two.hundred rupees during the period of a year,
2. (8) Where a dealer is accusal of an offence specified in subsection (I), or sub-section
3. (2) or sub-section (3)ofthis section or in clause (a), or clause (b), or clause (c), or clause(d), or clause (e), or clause V), or clause (g), or clause (h) and clause 0) ofsubsection (4), orsub- section (6) of this section, the pemn deemed to be the manager of the business of such (SERIES - I NO. : 05 I I DATED IsTH AUGUST, 2005, dealer under section 95 shall alsp be deemed to be guilty bf such offence, unles he proves that the offence was committed without his knowled~or that keexercised all due diligence - to prevent the commission tjlereof. -