Government

Without prejudice to the profuions c6htaihed]n the Code of Criminal Procedure, '1973, no·,confisatton: made or penalty imposed under the provisions of this· Act or: the rules made thereunder ?all prev?tthe intliction,J>f any otper punishment to .which the person affected therF?Y.}s liable under the provisions ofthis Act or under any oiji$?w for' the time being in force. · · ·· 132. (1) Wh,oever: commits any of the rJollowing offences, namely:-· (a) . supplies any goods or s.efVic? o,r both without issue of any invoice, in violation.of the provisions of this Act, withthe intention to mile tax; (b) issues any invoice or bill without supply of goods orstM.ces or both irniolattotn,f?provisioll$ of this Act, or the rules made thereunder leading to wrongful availment or vtiliu.tion of inputtax credit or refund. cf tg; (c) avails inpuf tu?c??di.{usijig such invoice or bill referred to in clause (b ); (d) collects ;iny amount as. tax but, fails to pay the same to the Government beyon,d ;period of three months· from the date ·OJ). which such payment becomes due; ·· {e) ·ewdes tax, fraudulently avails input tax credit or fraudulently obtains refund and where such offence is not coveredunder clauses (a) to (d); Confiscation or penalty notto .interfere with other punishments. Punishmentfor certain offences

(f) falsiij??.or.§μbsti?tes.fina,w;ial records or produces fake accounts oi;,,documen?,?rfurnishes any false information with,an tntention-to evade-payment of tax due under this Act; (g) obstructs, or p? ?y officer in the discharge of hisduties underthis Act; (h) »acquires possession ·of, or in any,way. concerns himself in transporting,removing, depositing, keeping, concealing, • supplying, or purchasing or in any other: manner deals with, any goods which heknows or has reasons to believe are liable to confiscation -under this 'Act· or the rules made thereunder; ·:. r·? ':,: . (i) receives or is in ?y way concerned with the supply of, or in any other.manner dealswith any supply of services which -be knows or has reasons to believe are in contravention of any provisions of this Act or the 'rules made ?ereunder; {j) tampers with« destroys any materialevidence or documents; · (k) fails to supply h?y information . whichhe is required t?_supprilliider this Act or the rules made thereunder or (unless with a reasonable belief. the burden of proving which shallbe upon him, that theinformation supplied by him is; true) supplies false information; or (l) attempts to coinfuit; ijr.abets the commission of any of the offences. iW.entfoned in. clauses (a) to (k) of this section, shall be punishable- (i) in cases where.the' amount of-tax evaded or the amount of input tax credit wrongly availed or utilised ·or• the amount ofrefund wrongly taken exceedsfive hundred lakh rupees. with imprisonment for a term which may extend to five years ana with fine; .. (ii) in cases wherethe amount of tax evaded or theamount of input tax credit wrongly availed or utilised or the amount ofrefund wrongly taken exceeds two hundred lakh rupees but does not exceed fivehundred lakh rupees, with imprisonment for a term· whi?h may extend to three years anciwith fine;

(iii) (iv) in the case of any other offence where 'the amount oftax evaded or the·amount of input tax credit wrongly availed· or utilised or the amount of refund wrongly taken exceeds one hundred lakh rupees bu? 4oes not exceed two mndred lakh rupees; witl(miprisonment for a term ""'hich may extend· to' ope year and with fine; · · in cases where he commits or abets the commission of an offence ,specified in clause (f) or clause (g) or clause (j), he .shall be punishable with imprisenment' ··· for a term which may extend to six months or with fine or withboth. ' iofl974 (2) If any person convicted ofan offence underthis section is again convicted of an o:ffem:e under this section, then, he shall be punishable for the second and for. every subsequent offence with imprisonment for a term wi.h may extend to five years andwith fine: . (3) The imprisonment referred to in clauses (I), (ii) and (ill) ofsub-section (I) and sub-section (2).shall, in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the-Court, befor a term not less than six months. (4) Notwithstanding anything contained in 'the Code of Criminal Procedure, 1973, all offences under this Act, except the offences referred to in sub-section (5) shall be non-cognizable and bailable. · ( 5) Toe offences spec · e · · ·' -··?< ' or clause (b) or clause (c) or clause (d) of sub-section (1) and punis ae • clause (i) of that sub-section sl)all be cognizable and non-bailable. · ( 6) A person shall not be prosecuted for any offence under this section except withthe previous sanction of the Commissioner. · Explanations- For the purposes ofthis section, the term "tax" shall include the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or refund wrongly takenunder the provisions of this Act, theCentral Goods and Serviees Tax Act, the Integrated Goods and Services'fax Act, and cess levied underthe Goods and Services Tax ( Compensation to States) Act ·

133. ,(1) If any p?on engage? In e9nnection widl thecollection of stati&tics under seqtion or compilation or , compμt?risation thereof or. if any officer of State tax having .. access to Information specified undersub- sectiQn.Jl) of ?ction 150, or any person engaged in c<>nn%ti9;n,with provlsio11$ of seiytce on the common portal o? tlie agent of comnion, p<>rtal, wilfully discloses . any information or the law, shall be disposed of in accordance with the provisions of the existing law: aμd if any amount becomes recoverable as a result of such appeal, revision, review or reference, the same shall, unless recovered under the existing law, be recovered as an arrear of tax under this Act and amount so recovered shall not be admissible as input tax credit under this Act.: (b) Every proceeding of appeal, revision, review or reference relating to any output tax ·· l4ibility initiated whether before, onor after the appointed day under the existing law, shall be disposed of in accordance with the provisions of the existing lawi · and any amount found to be admissible to the claimant shall be refunded to him in cash in accordance with the provisions oftheevJ;fo:g?w --- and the amount rejected, if any, shall not be admissible as input tax credit under this Act. (8) (a) Where in pursuance of an.assessment or adjudication proceedings instituted; whether before, on or . after the appointed day, under the existing law, any amount of tax, interest, fine or penalty becomes recoverable from the person, the same shall, unless recovered underthe ?ti?"' ... ---, \..,. - Act and the amount so recovered shall not be admissible as· Input fax credit under this Act. (b) Where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day under the existing law, any amount of tax, interest, fine or penalty becomesrefundable to the taxable person, the same shall be refunded to him in cash under the said law, and the amount rejected, if any, shall not be admissible as input tax credit under this Act. (9) (a) Where any return, furnished under the existing law, is revised after the appointed day and if, pursuant to such revision, any amount is found to be recoverable or. any amount of input tax credit. is found to be inadmissible, the same shall, unless recovered under the existing law, be recovered as ab arrear of tax underthis Act· and the amount so recovered shall not be admissiblqas input'tax credit under this .Act. ·

(9) Where any return, furnished under the existing law, is revised afterthe appointed day but within the time limit specified for such revision under the existing law and if, pursuant to such revision,. any amount is foundto be refundable or input tauredit is fou?d to be admissible to any taxable person, the same shall ?e refunded to him in. cash, underthe existing law, and the amount rejected, if any, shall not be admissible as input tax credit under this Act. (10) t1I) Save as otherwise provided - in this Chapter, the goods or services or both supplied on or after the appointed day in pursuance of a contract entered into prior to the appointed day shall be liable to tax under the provisions ofthisAct. (a} "Notwithstanding anything contained in section 12, no taxshall be payable on goods under this Act tothe ?;xJent the Jax was leviable on the said goods under the Mau;??,r Value Ad4? Tex Act, 2004. 32ofl994 --- of---- of i'.,\94 (b) Notwithstanding anything contained in section 13, no tax shall be payabl? on services under this Act to the extent the tax was 'ltviable on the said services under Chapter V of the Finance Act, 1994. · (c) Where tax was paid on any supply, both ttndei the Manipur Value Added T;;yA\ct, and under Chapter _)[. 9f tit,??-? l?, ··t!...?.· shall be leviable wider ?· . mis Act and the taxable person. sh.all 'be entitled to take credit of value added tax.Qr s.:ervicre taxpaid under the existing law to the extent of supplies made after the appointed day and such credit shallbe. calculated in such manner as may be prescribed. (12) Where any goods sent on approval basis, not.earlier than six months before the appointed day, are rejected or not. approved by the buyer and returned to the seller on or after the appointed day, no tax shall be payable thereon if such goods are returned within six months from the appointed day: Provided that the said period of si:x: months may, on sufficient ause being shown, 'be extended by the Commissioner for a further . ieriod nof exceeding two months: ? P.rgyided further that the tax. shall be. payable by the person re?1armng the goods if such goods are liaJ?μ: w tax under .this Act, and are returned afterthe period specified in this sub-sectlon;

Provided also that tax shall be payable by the person who has sent the goods on approval basis if such goods are liable to tax under this Act, and are not returned within the period specified in this sub-section. (13) Where a supplier has made any saleof gooils in respect of which tax was required . to be deducted at source under the Manipur Value Added Tu, 20CK and has also issued an invoice for the same before the appoinkd day. no deduction of tax at source under section51 sbaB be made by the deduct or under the said seclion wbc:R payment to thesaid supplier is m84le on or ala- the appointed day. Explanation;- · For the purposes of this Chapter, the - apmon "capital goods" shall havethe same meaning as assigned to it in the Manipur Value Added Tax, 2004.

CHAPTER XXI MISCELLANEOUS PROVISIONS 143. ( 1) A registered person {lter?after in this section referred to as the "principal") may, under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods,withoutpayment of tax,to a job worker for job work andfrom there subsequently send to another job worker and likewise, and shall,- ( a) bring back inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, oftheir being sent out, to any of his place of business, without payment of tax; (b) supply such inputs, after completion of job · work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out fromthe place of business of a job worker on payment of tax within India, or with or without payment of tax for export, as the case may be: Provided thatthe principal shall not supply the goods from the place of business of a job worker in terms of clause (b) unless the said principal declares tne place of business ofthe job-worker as his additional place of business except in a case- (i) where the job worker is registered under section 25; or (ii) where the principal is engaged in the supply of such goods as may be notified by the Commissioner. (2) The responsibility for keeping proper accounts for the inputs or capital goods shall lie with the principal. (3} Wherethe inputs sent for job work are not received back by the principal after completion of job work or otherwise in accordancewith clause (a) of sub-section ( 1) or are not supplied from the place of businessofthe job worker in accordance with clause (b) of sub-section (1) within a period of one year of their being sent out, it shall be deemed that such inputs had been,suppliedby the principal to the job-worker on the day whenthesaid inputs were sent out. Job work procedure.

( 4) Where the capital goods, other than moulds and dies, jigs and fixtures, or tools, sent for job work are not received back by the principal in accordance with clause (a) of sub-section (I) or are not snpplied from the place of business of the job worker in accordance with clause (b) of sub-section ( 1) within a period of three years of their being sent out, it shall be deemed that such capital goods had been supplied by the principal to the job-worker on . the_ day when the said capital goods were sent out. (5) Notwithstanding anything contained in sub-sections (1) and (2), any waste and scrap generated during the job work may be supplied by the job worker directly from his place· of business on payment of tax, if such job worker is registered, or by the principal, if the job worker - is not registered. · Explanation :'- For . the purpose of job work, input includes intermediate goods arising from any treatment or process carried . out on the inputs by the principal or the job worker. 144. Where any document- (i) is produced by any person.under this Act or any other law for the time being in force; or (ii) has been seized from the custody or control of any person under this Act or any other law for the time being in force; or (iii)· has been received from any place outside India in the course of any proceedings under this Act or any other law for the time being in force, and such document is tendered by the prosecution in evidence against him or any other person who is tried jointly with him, the court shall,- · (a) unless the contrary is proved by such person, presume - (i) the truth of the contents of such document; (ii) that the signature and every other part of such document which purports to be in the handwriting of any particular person or which tlle court may reasonably assume to have been signed by, or to · be in the handwriting of, any particular person, is in that person's handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested; Presumption as to documents in certain cases.

(b) admit the document in evidence not with standing that. it is not duly stamped, if suchdocuinent is otherwise admissible in evidence. 145. (1) Notwithstanding anything contained in any otherlaw for the time being in Iorce; -- (a) a micro film of a document or the reproduction of the image or images embodied in such micro film (whether enlarged or not); or (b} a facsimile copy of a document; or ( c) a statement contained in a document and included in a printed material produced by a computer, subject to such conditions as may be prescribed; or ( d) any Information stored electronically in any device or media, including any hard copies made of such information, shall bedeemed to be a document forthe purposes of this Act and the rulesmade thereunder andshallbe admissible in any proceedings thereunder, without further proof or production ofthe original, as evidence of any contents of the original or of any fact statedtherein of which direct evidence would be admissible. (2) In any proceedings under this Act and or the rules made thereunder, where it is desired to gi?e a statement in evidence by virtue of this section, a certificate, - (a) identifying the document containing the statement and describing the manner in which it was produced; (b} giving such particulars of any device involved in the production of thatdocument as may be appropriate for the purpose of showing thatthe document was produced by a computer, shall be evidence of any matter stated in the certificate and for the purposes. of this sub-section it shall be sufficient for a matter to be stated to the best of the knowledge and belief of the person stating it. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence. 146. The Government may, on the recommendations ofthe Council, Common Portal. notify the Common Goodsand Services Tax Electronic Portalfor facilitating registration, payment of Jax, furnishing of returns, computation and settlement. o( integrated tax, electronic way bill and for carrying out such 'other functions and for such purposes as may be prescribed.

of of of2003 147. The Government . may, on . the recommendations of the Council, notify certain supplies of goods as "deemed exports': where goods supplied do not leave India, and payment for such supplies is received either in Indian rupees or in convertible foreignexchange, if such goods are manufactured in