Offences and penalties

(1) Any person who willfully fails to register or fails to pay tax shall be punishable with such fine as may be prescribed. (2) Any person who abets such offence shall also be liable to punishment. (3) No court shall take cognizance of any offence punishable under this Act except with the previous sanction of the prescribed authority. (1) If it comes to the notice of the assessing officer that any person has not been assessed for any period under the provisions of this Act, the assessing officer may, after giving the person concerned a reasonable opportunity of being heard, assess to the best of his judgment the tax due from such person, and may further impose a penalty as provided in this Act. (2) Sub-section (1) of this section shall apply to a person who has failed to get registered as required under this Act and the assessing officer shall have the power to impose penalty for non-registration also. (3) The assessing officer may, for the evaluation of the tax due under sub-section (1), proceed to obtain all available information and evidence as he deems necessary and the tax will be payable as per such best judgment assessment. (1) The prescribed authority may, either before or after the institution of proceedings for an offence under this Act, permit any assessee charged with the offence to compound the offence on payment of such sum, not exceeding double the amount of tax recoverable. (2) On payment of such sum as may be determined by the prescribed authority under sub-section (1) no further proceedings shall be taken against the person in respect of the same offence. (3) Any order passed or proceeding recorded by the prescribed authority under sub-section (1) shall be final and no appeal or application for revision shall lie therefrom.