Offences and Penalties

Offences and Penalties.—(1) Where any person—

1. (a) liable to be registered under the Act fails to apply for registration within the prescribed time; or
2. (b) fails to furnish information as required under section 6 of the Act;
3. (c) fraudulently avoids or evades tax or deliberately conceals his tax liability in any manner; or
4. (d) prevents or obstructs, in any manner, an officer under the Act, to enter, inspect and search the business place or any other place where the goods or the accounts, registers and documents are believed to be kept, or prevents or obstructs, such officer to seize the accounts, registers and documents or the goods;
5. (e) fails to maintain accounts in the manner as required under section 10 of the Act;
6. (f) aids or abets any person in the commission of any such offence as aforesaid; shall be liable to be proceeded against and punished in accordance with this section.

1. (2) If a dealer fails without reasonable cause to comply with any of the provisions of this Act or the rules made thereunder, for which no specific penalty is provided under this section, he shall be liable to prosecution under this section: Explanation.—An offence under this clause shall be deemed to be a continuing offence until full payment is made;
2. (3) If a dealer fails without reasonable cause to comply with any of the provisions of this Act or the rules made thereunder, he shall be liable to a penalty not exceeding four thousand and where such contravention or failure is a continuing one, to a daily penalty not exceeding two hundred rupees for every day, during the period of such contravention or failure provided that no such penalty shall be imposed without affording the dealer a reasonable opportunity of being heard.