Offences and Penalties

The Maharashtra Sales Tax Act, 1979

Tax1979106 sections6 chapters

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Chapter VIII OFFENCES AND PENALTIES

Statutory text

(1) Whoever-
- (a) without sufficient cause, carries on business as a dealer in contravention of sub-section (1) of section 34, or
- (b) not being a Registered dealer under section 34 falsely represents that he is or was a Registered dealer at the time when he sells or buys any goods or
- (c) fails to surrender his certificate of registration as required by sub-section (7) of section 34 or fails to surrender his Authorization, Recognition or Permit, as required by clause (a) of sub-section (1) of section 39, or
- (d) fails, without sufficient cause, to furnish any information required by section 41, or
- (e) fails without sufficient cause to furnish any return as required by section 43 or 59 by the date and in the manner prescribed, or
- (f) furnishes a return under section 43 or 59, which is false, or
- (g) not holding an Authorisation, Recognition, Permit or certificate under section 59, falsely represents at the time when he purchases or sells any goods that he holds Authorisation, Recognition, Permit or certificate under section 59, or
- (h) gives declaration or certificate under section 10, 12, 13, 15, 16 or 59 which he knows or has reason to believe to be false, or
  - (i) issues to any person or knowingly produces before the Commissioner false bill, cash memo, voucher, declaration, certificate or other documents for any purpose referred to in sub-section (5) of section 50, or
- (j) fails without sufficient cause to pay any amount of money as required by section 53, or
- (k) contravenes any of the provisions of section 24 or, without sufficient cause, contravenes any of the provisions of section 68, or
- (l) without sufficient cause, contravenes any of the provisions of section 69, or
- (m) without sufficient cause, contravenes any of the provisions of sub-sections (1) and (3) of section 70, or
- (n) without sufficient cause, fails to comply with any requirement made of him under section 71, or
- (o) knowingly produces incorrect or false accounts, registers or documents or furnishes incorrect or false information in any proceedings under this Act, or
- (p) obstructs any officer making an inspection or search or seizure under section 71, or
- (q) aids or abets any person in the commission of any act specified in clauses (a) to (p) shall, on conviction, be punished,-
  - (i) when the offence is under clause (f), (g), (h), (i), (o),
- (p) or (q) read with any of the aforesaid clauses, with rigorous imprisonment for a term which may extend to three years and with fine : Provided that, in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court, such imprisonment shall not be less than one month and such fine shall not be less than five hundred rupees;
  - (ii) when the offence is under clause (k), with simple imprisonment for a term which may extend to six months or with fine which shall not be less than the amount collected in contravention of section 68 or with both;
  - (iii) when the offence is under any other provisions of this sub-section, with simple imprisonment for a term which may extend to six months and with fine not exceeding two thousand rupees or with both;
  - (iv) when the offence is a continuing one under any of the provisions of this sub-section, with a further daily fine not exceeding one hundred rupees during the period of continuance of the offence.
(2) Where a dealer is accused of an offence specified in clauses (b), (c), (d), (e), (g), (h), (i), (k), (l), (m), (n),
- (o) or (p) of sub-section (1), the person deemed to be a manager of the business of such dealer under section 72 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.
(3) No prosecution for an offence under this section shall be instituted in respect of the same facts on which a penalty has been imposed and paid under any provisions of this Act.

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