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(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 130 (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) 131 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 · 132