Offences and penalties.- (1) Any person who,

¹ Substituted by Act 3 of 1998 w.e.f. 1.4.1998.

1. (a) fails to submit a return as required by the provisions of this Act, or the rules made thereunder; or
2. (b) fails to submit a statement as required by sub-section (1) of section 12-B; or
3. (c) fails to pay within the time allowed any tax assessed on him or any penalty levied on him under this Act; or
4. (d) dishonestly objects to or fails to comply with the terms of a notice issued to him under sub-section (1) of section 14; or
5. (e) fails to keep true and complete accounts; or 1957: KAR. ACT 25] Sales Tax
6. (f) being a dealer or a miller, whether he is a dealer or not, fails to comply with a notice issued under sub-section (1) of section 28, shall on conviction 1[(i) in case of contravention referred to in clause
7. (c) to a simple imprisonment for a period of not less than six months but which may extend to one year, where the amount of tax assessed or penalty levied is not less than ten lakh rupees.
   • (ii) in case of contravention referred to in clause (c) and where the amount of tax assessed or penalty levied is less than ten lakh rupees, to a simple imprisonment for a period of not less than six months but which may extend to one year or with fine of not less than rupees five thousand but which may extend to rupees ten thousand and or both, and
   • (iii) in other cases to fine which shall not be less than five hundred rupees but which may extend to five thousand rupees.]

¹ Inserted by Act 5 of 2001 w.e.f. 1.4.2001 and substituted by Act 5 of 2002 w.e.f. 1.4.2002.

1. (2) Any person who,—
   • (a) being a person obliged to register himself under section 10 does not get himself registered; or 1[(aa) is required to furnish information under section 28-B fails to furnish such information.]
   • (b) carries on business as a dealer without furnishing the security demanded under sub-section (4) of section 10-A; or
   • (c) wilfully submits an untrue return, or not being already an assessee under this Act, fails to submit a return as required by the provisions of this Act or the rules made thereunder; or
   • (d) wilfully submits an untrue statement under sub-section (1) of section 12- B; or
   • (e) fraudulently evades the payment of any tax or other amount payable by him under this Act; or
   • (f) collects any amount by way of tax or purporting to be by way of tax in contravention of sub-section (1) or sub-section (2) of section 18; or
   • (g) collects any amount by way of turnover tax or purporting to be by way of turnover tax in contravention of sub-section (3) of section 18; or
   • (h) fails to deduct the tax as required under section 19-A or after so deducting fails to deposit such tax as required under sub-section (2) of that section, or having deducted, fails to issue the certificate referred to in sub- section (3) of section 19-A; or
     • (i) fails to deduct the tax as required under section 19-AA or after so deducting fails to deposit such tax as required under sub-section (2) of that section, or having deducted, fails to issue the certificate referred to in sub- section (3) of section 19-AA; or

¹ Inserted by Act 5 of 2001 w.e.f. 1.4.2001 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002.

Sales Tax [1957: KAR. ACT 25

1. (j) prevents or obstructs inspection, entry, search or seizure by an officer empowered under this Act: or
2. (k) tampers with any seal put under clause (iii) of sub-section (2) of section 28, 1[clause (ii) of sub-section (3-A) of section 28-A] ; or
3. (l) prevents or obstructs inspection of any vehicle or boat or goods transported otherwise or seizure of goods by an officer-in-charge of a checkpost or barrier or any officer empowered under this Act; or
4. (m) wilfully acts in contravention of any of the provisions of this Act or the rules made thereunder shall, on conviction, in addition to the recovery of any tax or other amount that may be due from him, be punishable with simple imprisonment which may extend to twelve months or with a fine which shall not be less than five thousand rupees but which may extend to twenty-five thousand rupees or with both and when the offence is a continuing one, with a daily fine not exceeding two hundred rupees during the period of continuance of the offence.]

¹ Inserted by Act 5 of 2001 w.e.f. 1.4.2001.