Offences and penalties

Tax195822 sections

Statutory text

(1) If any dealer-
- (a) fails, without sufficient cause, to furnish the return as required by section 4 or submits a false return ; or
- (b) fails, without sufficient cause, to pay the amount of tax as required by section 5 ; or
- (c) refuses to comply with any requirement made of him under section 10 ; or
- (d) knowingly produces incorrect accounts, registers or documents or knowingly furnishes incorrect information ; he shall be punishable with fine which may extend to one thousand rupees.
(2) No court shall take cognizance of any offence under this Act or under the rules made thereunder except with the previous sanction of the Commissioner and on a complaint in writing by the assessing authority and no court inferior to that of a Magistrate of the first class shall try any such offence.

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