Penalty for Certain Offences

(xxi) Fails to prepare, submit or carry the “Transit Pass” as per provision of section-50 or to deliver the same as provided in section 50A; (xxi) A sum not exceeding forty percent of the value of goods involved or three times of the tax livable on such goods under any of the provisions of this Act, whichever is higher; (xxii) being a transporter or forwarding agent who receives any goods from the driver or person-in-charge of a vehicle coming from out side the State for carrying them out side the State but fails to prove that goods have been carried outside the State; (xxii) a sum not exceeding forty percent of the value of goods involved or three times of tax leviable on such goods under any of provisions of this Act, whichever is higher; (xxiii) the owner or a person duly authorised by such owner or the driver or person-in-charge of a vehicle or of goods in movement , as the case may be, after preparing or submitting “Transit Pass” for transit of goods through the State, fails to produce copies of the “Transit Pass” along with goods before the officer in-charge of the check-post setup u/s 50-A or before the officer empowered u/s 42 or 43 or fails to prove that the goods have been carried outside the State as per provisions of Section 50; (xxiii) A sum not exceeding forty percent of the value of goods involved or three times of the tax livable on such goods under any of the provisions of this Act, whichever is higher; (xxiv) tampers with seal put under sub-section (7) of section 42; or (xxiv) a sum not exceeding twenty five thousand rupees, (xxv) fails to issue a Sale Invoice in accordance with the provisions of Section 60, or has issued a Sale Invoice with incomplete or incorrect particulars or having issued such invoice he has failed to account for it correctly in his books of accounts; (xxv) a sum of rupees one hundred or double the amount of tax involved, whichever is higher for the first default, or two hundred rupees or four times of the tax involved whichever is higher, for the second and each subsequent default, (xxvi) issues a false Sale Invoice, voucher or other documents which he knows or has reasons to believe, to be false; (xxvi) a sum not exceeding ten thousand rupees, (xxvii) fails to issue a challan or transfer invoice or transport memo in respect of dispatch or delivery of goods in accordance with the provisions of this Act; (xxvii) a sum of rupees one hundred or double the amount of tax involved, whichever is higher for the first default, or two hundred rupees or four times of the tax involved whichever is higher, for the second and each subsequent default, (xxviii) issues or receives a false Sale Invoice without sale or purchase of goods shown in such false Sale Invoice; (xxviii) a sum not exceeding five thousand rupees, (xxix) issues or furnishes a false or a wrong form of declaration or certificate by reason of which a tax on sale or purchase ceases to be leviable under This Act or the rules made there under; (xxix) a sum not exceeding forty percent of the value of goods involved or three times of tax leviable on such goods under any of provisions of this Act, whichever is higher, (xxx) makes use of or furnishes a prescribed form of declaration or certificate which has not been obtained by him or his principal or agent in accordance with the provisions of this Act or the rules made thereunder; (xxx) a sum not exceeding forty percent of the value of goods involved or three times of tax leviable on such goods under any of provisions of this Act, whichever is higher, (xxxi) transfers a prescribed form of declaration or certificate to any other person except for lawful purposes under the provisions of this Act or the rules made there under; (xxxi) a sum equal to three times of the amount of tax treating the turnover of the goods liable to tax or forty percent of value of the goods mentioned on it whichever is higher, and if the form of declaration or certificate is blank, a sum not exceeding ten thousand rupees, (xxxii) receives or possesses or uses or furnishes with an intention to cause loss to the revenue, any prescribed form of declaration or certificate which has not been obtained by him or his principal or agent in accordance with the provision of this Act or the rules made thereunder; (xxxii) a sum equal to three times of the amount of tax treating the turnover of the goods liable to tax or forty percent of value of the goods mentioned on it whichever is higher, and if the form of declaration or certificate is blank, a sum not exceeding ten thousand rupees, (xxxiii) obstructs or prevents any officer from performing any of his functions or discharging his duties under this Act or abuses or threatens any officer; (xxxiii) a sum not exceeding ten thousand rupees, (xxxiv) provokes or invites other person or persons with a view to prevent any officer from performing his functions or discharging his duties under the Act or participates in an unlawful assembly with a view to prevent an officer from performing his functions or discharging his duties under this Act, or abuses or threatens any officer; (xxxiv) a sum not exceeding ten thousand rupees, (xxxv) makes false verifications or declaration on an application for registration or in connection with any other proceeding under this Act; (xxxv) a sum not exceeding ten thousand rupees, (xxxvi) otherwise acts in contravention of the provisions of this Act or the rules made there under; (xxxvi) a sum not exceeding five thousand rupees, (xxxvii) being liable for obtaining Tax Deduction Account Number under sub-section (13) of Section 35, fails to apply for Tax Deduction Account Number. (xxxvii) a sum of rupees five hundred for each month or part thereof for the default during the first three months and rupees one thousand for every month or part thereof after the first three months during which the default continues. Explanation- For the purpose of this section, the Assessing Authority includes an officer not below the rank of Commercial Tax Officer, posted at the check-post or also an officer authorized to exercise powers under Section 42 or Section 43 or both, as the case may be.