Offences and penalties

(1) If any person fails to comply with the provisions of this Act, he shall be liable to a penalty as prescribed. (2) The prosecution for offences under this Act and the imposition of penalties shall be governed by the provisions of the Jharkhand Value Added Tax Act, 2005. (1) Every dealer liable to pay entry tax under this Act shall get himself registered with the prescribed authority in the prescribed manner and within the prescribed time: Provided that a dealer who is already registered under the Jharkhand Value Added Tax Act, 2005, shall be deemed to be registered under this Act. (2) Every dealer who is liable to get registration under sub-section (1), shall make an application for registration to the prescribed authority in the prescribed form and within the prescribed time, and such application shall be accompanied by such fee not exceeding Rs. 5000 as may be prescribed. (1) If any registered assessee or any other person, liable to pay tax under this Act, fails to furnish returns or annual return within the prescribed time, the prescribed authority shall, after giving such assessee an opportunity of being heard; impose a penalty not exceeding rupees twenty for every day of such default for any month, subject to a maximum of rupees five thousand in a year. (2) If any assessee or other person liable to pay tax under Section 3 and 5, fails to make the payment of tax within the due date, together with interest payable under sub-section (1) and (2) of Section 5, the prescribed authority shall after allowing such assessee/person, an opportunity of being heard, direct him to pay in addition to the tax and the interest payable by him: a penalty; at the rate of two percent per month on the total amount of tax and the interest so payable, from the date it has become due, to the date of his payment or to the date of order of assessment, whichever is earlier.