Chapter VI OFFENCES AND PENALTIES

1. (1) The Commissioner may, subject to such conditions and restrictions, as he may specify, authorise wither generally or in respect of any particular case of class of cases any person appointed to assist him under sub-section
2. (1) of section 3, to investigate all or any of the offences punishable under this Act.
3. (2) Every person so authorised, shall, in the conduct of such investigation, exercise the powers conferred by the Code of Criminal Procedure, 1973, upon an officer-in-charge of a police station for the investigation of a cognizable offence.

If a dealer fails, without sufficient cause, to comply with the requirements of the provisions relating to filing of returns, the Commissioner or any person appointed to assist him under sub-section

1. (1) of section 3, may, after giving such dealer a reasonable opportunity of being heard, direct him to pay by way of penalty a sum calculated to a rate which shall not be less than five rupees or more than ten rupees for every day during which the default continues.

If any dealer fails to pay the tax due according to the returns in time, the Commissioner or any other person appointed to assist him under sub-section

1. (1) of section 3, may after affording to the dealer a reasonable opportunity of being heard, impose a penalty not exceeding one and half times the amount of tax to which he is assessed or is liable to be assessed.

If a dealer has maintained false or incorrect accounts or documents with a view to suppressing his turnover, or has concealed any particulars of his receipts or has furnished to or produced before any authority under this Act or the rules made there under any account, return, document of information which is false or incorrect in any material particulars, the Commissioner or any person appointed to assist him under sub-section

1. (1) of section 3 may, after affording such dealer a reasonable opportunity of being heard, direct him to pay by way of penalty, in addition to the tax to which he is assessed or is liable to be assessed, a sum not less than twice and not more than three times the amount of tax which would have been avoided on the basis of aforesaid circumstances and where no tax is payable, a sum not less than on hundred rupees and not exceeding one thousand rupees.

1. (1) No person shall collect any sum by way of tax in respect of any receipts on which no tax is payable under this Act.
2. (2) No person, who is not a registered dealer and liable to pay tax in respect of any receipts, shall collect on them any sum by way of tax from any other person and no registered dealer shall collect any amount by way of tax in excess of the amount of tax payable by him.
3. (3) If any person, not being a dealer liable to pay tax, collects any sum by way of tax, or being a registered dealer collects any amount by ways of tax in excess of the tax payable by him or otherwise collects tax in contravention of the provisions of sub-section
4. (1) and (2), he shall be liable to pay, in addition to any tax for which he may be liable, a penalty of an amount not exceeding five hundred rupees, or double the amount so collected, whichever is greater.
5. (4) If the Commissioner or any person appointed to assist him under subsection
6. (1) of section 3, in the course of any proceedings under this Act or otherwise, has reasons to believe that any person has become liable to pay penalty under subsection (3), he shall serve on such person a notice in the prescribed form requiring him to show cause why a penalty as provided in sub-section
7. (3) should not be imposed on him.
8. (5) The Commissioner or any person appointed to assist him under sub-section
9. (1) of section 3 shall thereupon hold an enquiry and shall make such order as he thinks fit.

If the tax assessed, interest charged, or penalty imposed under this Act except the penalty imposed under this section or any installment thereof is not paid by any dealer within the time specified therefore in the order of assessment or in the order permitting payment in installment, the Commissioner or any person appointed to assist him under sub-section

1. (1) of section 3 may, after giving such dealer an opportunity of being heard, imposed on him a penalty not exceeding twenty-five per centum of the amount due form him.

1. (1) Whosoever, contravenes, or fails to comply with, any of the provisions of this Act or the rules made there under, or any order or direction made or given there under, shall, if no other penalty is provided under this Act for such contravention or failure, be liable to imposition of a penalty, not exceeding two thousand rupees and where such contravention or failure is a continuing one, to a daily penalty not exceeding fifty rupees during the period of the continuance of the contravention or failure.
2. (2) An officer-in-charge of a check-post or barrier or any other officer not below the rank of an Assistant Excise and Taxation Officer appointed under sub-section
3. (1) of section 3 or such other officer as the Government may, by notification, appoint, may after affording to the person concerned a reasonable opportunity of being heard impose the penalty mentioned in sub-section (1): Provided that the officer-in-charge of a check-post or a barrier shall exercise such powers only at such check-post or barrier.