Offences and Penalties

Subject to the provisions of section 29, the provisions of the Jharkhand Value Added Tax Act, 2005, relating to offences and penalties, shall apply, as if they were a part of this Act, (1) Where a dealer: (i) fails to furnish the return as required under the provisions of the Act; (1) If any dealer fails to furnish a return as required by section 29 or fails to furnish the proof of payment of tax: (i) the prescribed authority shall provisionally assess the tax due from the dealer to the best of its judgment and direct the dealer to pay the amount of tax so assessed. (2) If any dealer, after self-assessment, fails to pay the tax or furnishes an incomplete return, the prescribed authority shall proceed to assess the tax provisionally. (3) The order of provisional assessment shall be served upon the dealer within the prescribed time limit. (4) For the purposes of this section, if a dealer fails to furnish a return, the prescribed authority may proceed to assess the tax. (5) Where a dealer fails to pay the tax or furnishes a return which is not in accordance with the provisions, the authority may levy a penalty or interest as deemed fit. (6) The provisions of sections (1) to (5) shall apply for the assessment of tax liability. (7) Where any dealer fails to comply with the return provisions, the authority may issue a notice for the recovery of tax. (8) The provisions related to recovery and assessment shall be read in accordance with sub-sections (1) to (7). (9) Any dealer aggrieved by an order under sub-sections (1) to (8) may file an appeal as per the prescribed norms. (10) The prescribed authority may condone delays or extend time for filing returns where sufficient cause is shown. (14) Any dealer failing to pay the tax assessed shall be liable for further action under the recovery provisions of this Act. Save as provided in Section 29, the punishments inflicted under this section shall be without prejudice to any penalty, which may be imposed under the provisions of this Act. (1) Whoever, knowingly furnishes a false return, for evading tax payable under this Act, 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 twenty five thousand rupees with imprisonment for a term which shall not be less than six months, which may extend to one year or with fine not exceeding five thousand rupees or both: (ii) in any other case, with imprisonment for a term, which shall not be less than three months, which may extend to six months or with fine or both; (2) Whoever, knowingly furnishes a false return, for evading tax payable under this Act, 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 fifty thousand rupees with imprisonment for a term which shall not be less than six months, which may extend to one year or with fine not exceeding five thousand rupees or both; (ii) in any other case, with imprisonment for a term, which shall not be less than three months, which may extend to six months or with fine or both; (3) Whoever, knowingly keeps false account of the value of goods consumed or used by him in contravention of the provisions of this Act, shall, on conviction, be punished with imprisonment for a term which shall not be less than three months, which may extend to three years or with fine not exceeding five thousand rupees or both; (4) Whoever, knowingly produces false accounts, registers or documents or knowingly furnishes false information, shall, on conviction, be punished - (1) Whoever, knowingly furnishes a false return, for evading tax payable under this Act, 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 twenty five thousand rupees with imprisonment for a term which shall not be less than six months, which may extend to one year or with fine not exceeding five thousand rupees or both: (ii) in any other case, with imprisonment for a term, which shall not be less than three months, which may extend to six months or with fine or both; (2) Whoever, knowingly furnishes a false return, for evading tax payable under this Act, 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 fifty thousand rupees with imprisonment for a term which shall not be less than six months, which may extend to one year or with fine not exceeding five thousand rupees or both; (ii) in any other case, with imprisonment for a term, which shall not be less than three months, which may extend to six months or with fine or both; (3) Whoever, knowingly keeps false account of the value of goods consumed or used by him in contravention of the provisions of this Act, shall, on conviction, be punished with imprisonment for a term which shall not be less than three months, which may extend to three years or with fine not exceeding five thousand rupees or both; (4) Whoever, knowingly produces false accounts, registers or documents or knowingly furnishes false information, shall, on conviction, be punished - (i) in case where the amount of tax which could have been evaded, if the accounts, registers or documents or information referred to above had been accepted as true, exceeds fifty thousand rupees during the period of a year, with imprisonment for a term which shall not be less than six months, which may extend to three years or with fine not exceeding five thousand rupees or both; (ii) in any other case, with rigorous imprisonment for a term which shall not be less than three months, which may extend to one year or with fine or both; (5) 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, penalty or interest or all of them under this Act or shall on conviction, be punished (a) in case where the amount involved exceeds fifty thousand rupees during the period of a year, with imprisonment for a term which shall not be less than six months, which may extend to three years or with fine not exceeding ten thousand rupees or both; (b) in any other case, with imprisonment for a term which shall not be less than three months, which may extend to one year or with fine or both; (6) Whoever aids or abets or induces any person in commission of any act specified in sub-sections (1) to (5) shall, on conviction, be punished with rigorous imprisonment which shall not be less than six months, which may extend to one year or with fine not exceeding two thousand rupees or both; (7) Whoever fails, without sufficient cause, to furnish any return by the date and in the manner prescribed under this Act shall on conviction, be punished with simple imprisonment for a term, which may extend to six months or with a fine, which shall not be less than rupees ten thousand, (8) Notwithstanding anything contained in sub-sections (1) to (7), no person shall be proceeded against these sub-sections for the acts referred to therein if the total amount of tax evaded or attempted to be evaded is less than five thousand rupees during the period of a year. (9) Where an assessee is accused of an offence specified in sub-sections (1) to (8) the person deemed to be the manager of the business of such assessee shall also be deemed to be guilty of such offence, unless he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission thereof. (10) No court shall take cognizance of any offence under this part or the rules made thereunder, except with the previous sanction of the Commissioner, and no court inferior to that of a Magistrate of the 1st Class shall try and such offence. Save as provided in Section 29, the punishments inflicted under this section shall be without prejudice to any penalty, which may be imposed under the provisions of this Act.