Offences and penalties

(1) Whoever, knowingly furnishes a false return shall, on conviction be punished— (i) in case where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds ten thousand rupees with rigorous imprisonment for a term which may extend to three years and with fine; (ii) in any other case, with rigorous imprisonment for a term, which may extend to one year and with fine.

1. (2) Whoever, knowingly keeps false account of the receipts in contravention of section 29, shall, on conviction, be punished with rigorous imprisonment for a term which may extend to one year and with fine. (3) Whoever— (i) willfully attempts, in any manner whatsoever, to evade any tax leviable under this Act, or (ii) willfully attempts, in any manner whatsoever, to evade any payment of any tax under this Act, shall on conviction, be punished:
   • (a) in case where the amount involved exceeds fifty thousand rupees during the period of a year, with rigorous imprisonment for a term which may extend to three years and with fine; (15) in any other case, with rigorous imprisonment for a term which may extend to one year and with fine.
2. (4) Whoever aids or abets any person in commission of any act specified in sub-sections (1) to (3) shall, on conviction, be punished with rigorous imprisonment which may extend to one year and with fine. (5) Whoever— (a) carries on business without keeping registered in willful contravention of section 8, or (b) falls, without sufficient cause, to furnish any information required by section 10, or
   • (c) falls, without sufficient cause, to furnish any return as required by section 12 by the date and in the manner prescribed, or (d) contravenes without reasonable cause, any of the provisions of section 27, or (e) fails, without sufficient cause, to issue a bill or cash memorandum as required under section 28, or (f) fails, without sufficient cause, when directed under section 29 to keep any accounts or record, in accordance with such direction, or (g) fails, without sufficient cause, to comply with any requirements made of him under section 30, or
   • (h) voluntarily obstructs any officer making inspection or search or seizure under section 30, shall, on conviction, be punished with imprisonment for a term which may extend to one year and with fine.
     • • I