Offences and penalties

Offences and penalties

1. (1) Whoever—
   • (a) willfully submits an untrue return or fails to submit a return as required by the provisions of this Act or the rules made thereunder; or
   • (b) being a person engaged in business as an importer or a person liable to pay tax under this Act, fails to keep true and complete accounts; or
   • (c) willfully acts in contravention of any of the provisions of this Act or the rules made thereunder for the contravention of which no express provision for punishment is made, shall, on conviction, be punished with simple imprisonment for a term which may extend to six months or with fine which may extend to two thousand rupees or with both.
2. (2) Whoever willfully evades or attempts to evade the payment of any tax leviable under this Act or willfully conceals his liability to such tax, shall, on conviction, be punished with imprisonment for a term which may extend to three years or with fine which may extend to five thousand rupees or with both.
3. (3) Whoever aids or abets any person in the commission of any act specified in sub-section
4. (1) or
5. (2) shall, on conviction, be punished with imprisonment for a term which may extend to six months or with fine which may extend to two thousand rupees or with both.
6. (4) No court shall take cognizance of any offence punishable under this Act except with the previous sanction of the Commissioner and no court inferior to that of a Metropolitan Magistrate or a Magistrate of the First Class shall try any such offence.