A dealer or any other person required to appear or to Appearance v

Prosecution and penalties. o 23. (1) Without prejudice to any action taken or that may Offences. be taken or any order passed or may be passed under - any of the provisions of this Aet, whoever-—

1. (a) being a dealer, sells or purchases goods in contra. vention of sub-section (2) of section 10 or fails or neglects to comply with the provisions of sub-section

1. (1) thereof ; or
   • (b) fails without sufficient cause; to submit any return required under section 11 or wilfully submits a false return; or p= (c) not being a registered dealer falsely represents that he is such a dealer; or 9 (d) fails or neglects to maintain or produce accounts under section 18 or produces false and incorrect ac— counts ; or
   • (e) prevents or obstructs any authority under this Act in the performance of its duties and functions under this Act; or
   • (f) fails to pay the tax due in accordance with sec— tion 14; or
   • (g) contravenes the provisions of section 15; or
   • (h) fails to furnish the information or particulars
     • • mentioned in section 19; or
     • (i) contravenes section 26; or
   • (j) abets any person in the commission of any of the offences specified in clauses (a) to (i); shall be punishable with imprisonment of either description which may extend to one year or with fine which may 5 extend to ten thousand rupees or with both and if the © offence is a continuing one, with a daily fine not exceeding = one hundred rupees during the period the offence continues. . (2) No court shall take cognizance of any offence under this Act or the rules made thereunder except with the previous sanction of the prescribed authority. ) (3) All offences punishable under this Act shall be cog- nizable and bailable.
2. (4) Notwithstanding anything contained in sub-section (1), the prescribed authority may compound any offence under this Act or the rules made thereunder before or after the i institution of proceedings under that sub-section by accep- ting from the person charged with the offence a sum not exceeding twenty thousand rupees as may be determined by the said authority, in addition to the tax, penalty or interest that may be leviable under the Act, and on pay- ment of the sum so determined together with the amount of tax, penalty or interest due, the proceedings before any court or prescribed authority under this section shall abate. .

produce any accounts, documents or other records before through autho- a any authority under this Act may appear, or produce as rised agent. a the case may be, in person or be represented by any ot- her person in such manner as may be prescribed.