Offences

If a person or dealer- (a)Being liable to pay tax under this Act, fails to get himself registered;

1. (b) Not being a registered dealer, represents, when purchasing goods, that he is a registered dealer; or
2. (c) Being a registered dealer, represent when purchasing good or class of goods not covered by his certificate of registration that such goods are recovered by his certificate of registration that such goods are covered by such certificate; or
3. (d) Contravenes the terms of any declaration made by him under the provisions of this Act or violates any condition of furnishes in accurate particulars in any document furnished by him under this Act.
4. (e) Fails to furnish without reasonable cause any return or re-statement as required under section 35 in the prescribed manner and within the prescribed time; or
5. (f) Fails to pay without reasonable cause the tax payable by him under sub-section (1) of section 35 or under any notice of demand issued under section 47 within the time allowed for such payment; or (g)Conceals any part of his gross turnover or taxable turnover of any particulars thereof or furnishes incorrect particulars of such turnover in any return or statement furnished under section 35 or make any incorrect claim for exemption, reduction in the tax payable or other relief under any provision of this Act, or (h)Transports any goods in contravention of the provision of section 75; (i)Violates the provisions of section 88. (j)Violates the provisions of sub-section (i) of section 105.