section 50
Imposition of penalty in certain cases
The Maharashtra Sales Tax Act, 1979Tax1979106 sections6 chapters
Chapter IV REGISTRATION, AUTHORIZATION, RECOGNITION AND PERMIT
Statutory text
- (1) Where any dealer or Commission agent purchases any taxable goods under a declaration given by him under section 12 or 13 and fails to comply with the conditions, recitals or undertakings of such declaration, then the Commissioner may, after giving such dealer or Commission agent a reasonable opportunity of being heard, by order in writing impose on him, in addition to any tax payable, a sum by way of penalty not exceeding twice the amount of tax : Provided that, no penalty under this sub-section shall be levied, if the dealer or the Commission agent has included the purchase price of such goods in the turn-over of purchases as required by sub-section (1) or (2) of section 20 and has paid the tax thereon.
- (2) If any dealer has without reasonable cause,—
- (a) failed to apply for registration as required by section 34; or
- (b) failed to comply with any notice or communication in respect of the proceedings under section 44, 46, 71 or clause (a) of sub-section (1) of section 79, or
- (c) failed to disclose any transaction of sale or purchase in the turnover of sales or purchases declared in the return or claimed inaccurate deduction or draw-back, set-off, refund or reimbursement in the return furnished or failed to disclose fully and truly all material facts necessary for the purpose of proper and correct quantification of the tax liability, then the Commissioner may, after giving the dealer a reasonable opportunity of being heard, by order in writing, impose upon the dealer by way of penalty (in addition to any tax found due) a sum not exceeding—
- (i) in the case covered by clause (a), one and one-half times the amount of tax assessed;
- (ii) in the case covered by clause (b), rupees two thousand, and
- (iii) in the case covered by clause (c), one and one-half times the amount of tax sought to be evaded or one and one-half times of such draw-back, set-off, refund or reimbursement referred to in that clause.
- (3) If any dealer contravenes the provisions of section 69, the Commissioner may, after giving such dealer an opportunity of being heard, direct him to pay by way of penalty a sum not exceeding ten per cent of the sale price in respect of which such contravention has occurred.
- (4) If a dealer liable to pay tax under this Act, contravenes the provisions of sub-section (1) or (3) of section 70 or fails to comply with the directions issued under sub-section (2) of section 70, then the Commissioner may, after giving such dealer an opportunity of being heard, direct him to pay, in addition to any tax payable, a penalty of an amount not exceeding two thousand rupees. (5)
- (a) If any dealer or person issues a false bill, cash memorandum, voucher, declaration, certificate or other document by reason of which any transaction of sale or purchase effected by any other dealer is not liable to be taxed or is liable to be taxed at a reduced rate, or
- (b) if any dealer or person knowingly produces a false bill, cash memorandum, voucher, declaration, certificate or other document by reason of which any transaction of sale or purchase effected by him is not liable to be taxed or is liable to be taxed at a reduced rate, then the Commissioner may, after giving such dealer or person a reasonable opportunity of being heard, by order in writing impose on him, in addition to tax (if any) payable, by way of penalty a sum not exceeding double the amount of tax which, in the opinion of the Commissioner, would have been leviable on the sale or purchase referred to in clause (b) had such documents referred to in clauses (a) and (b) not been issued or produced, as the case may be. (6)
- (a) If any dealer or other person collects any amount by way of tax or in lieu of tax in contravention of the provisions contained in section 24 or 68, the amount so collected shall, in addition to any tax for which he may be liable, be forfeited to the State Government by the Commissioner after giving such dealer or person a reasonable opportunity of being heard. When any order of forfeiture is made, the Commissioner shall publish or cause to be published a notice thereof for the information of the persons
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