Vidhi Codex

section 59

Offences and penalties

The Puducherry Value Added Tax Act, 2007
Tax200782 sections10 chapters
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Chapter VIII OFFENCES AND PENALTIES

Statutory text
  1. (1) Any person who,ó
    • (a) being an assessee under this Act, fails to submit a return as required by the provisions of this Act, or the rules made thereunder, or
    • (b) being a person obliged to register himself as a dealer under this Act, does not get himself registered, or
    • (c) being a person obliged to obtain a permit under this Act, does not obtain such permit, or
    • (d) collects any amount by way of tax under this Act, in contravention of the provisions of section 35, shall on conviction by a Judicial Magistrate, not below the rank of a Second-Class Judicial Magistrate, be liable to a fine of rupees one thousand.
  2. (2) Any person who,ó
    • (a) wilfully submits an untrue return, or, not being already an assessee under this Act, fails to submit a return as required by the provisions of this Act, or the rules made thereunder, or
    • (b) fraudulently evades the payment of any tax assessed on him or any fee or other amount due from him under this Act, or
    • (c) dishonestly objects to a notice issued to him under sub-section
  3. (1) of section 39, or
    • (d) wilfully acts in contravention of any of the provisions of this Act, or
    • (e) after purchasing any goods in respect of which he has made a declaration as prescribed but fails without reasonable excuse to make use of goods for the declared purpose, shall on conviction by a Judicial Magistrate of the First Class, be liable to a fine of rupees two thousand and in the event of a second or subsequent conviction, to simple imprisonment which may extend to six months or a fine of rupees three thousand or both.
  4. (3) Any person who,ó
    • (a) prevents or obstructs inspection, entry, search or seizure by an officer empowered under section 55, or
    • (b) prevents or obstructs inspection of any goods vehicle, or boat carrying goods, by an officer-in-charge of a check-post or barrier or any officer empowered under section 58, shall on conviction, be liable to simple imprisonment which may extend to six months or a fine of rupees five thousand or both.

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