(1) Whoever—
(a) not being a registered dealer, falsely represents that he is or was a registered dealer at the time when he sells or buys goods;
Relationship to assessment and impact on criminal penalties.
imprisonment and fine for certain acts.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 55
(b) knowingly keeps false account or does not keep the account of the value of the goods bought or sold by him in contravention of section 48; or
(c) issues to any person a false invoice, bill, cash memorandum, voucher or other document which he knows or has reason to believe to be false, shall, on conviction, be punishable with rigorous imprisonment for a term which may extend to six months, and with a fine.
(2) Whoever knowingly—
(a) furnishes a false return;
(b) produces before the Commissioner, false bill, cash memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit; or
(c) produces false accounts, registers or documents or knowingly furnishes false information, he shall—
(i) in case where the amount of tax which could have been evaded if the false return, bill, cash memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit, accounts, registers or documents or false information, as the case may be, had been accepted as true exceeds fifty thousand rupees, on conviction, be punished with rigorous imprisonment for a term which may extend to six months; and
(ii) in any other case, with rigorous imprisonment for a term which may extend to six months, and with a fine.
(3) Whoever, wilfully attempts, in any manner whatsoever, to evade payment of tax, penalty or interest or all of them under this Regulation, shall, on conviction, be punished—
(a) in any case where the amount involved exceeds fifty thousand rupees during the period of a year, with rigorous imprisonment for a term which may extend to six months, and with a fine; and
(b) in any other case, with rigorous imprisonment for a term which may extend to three months and with a fine.
(4) Whoever—
(a) carries on business as a dealer without being registered in wilful contravention of sub-section (1) of section 18;
(b) fails without sufficient cause to furnish any information required under section 21;
(c) fails to surrender his certificate of registration as provided in sub-section (7) of section 22;
(d) fails without sufficient cause to furnish any returns as required under section 27 by the date or in the manner prescribed;
(e) without reasonable cause, contravenes any of the provisions of section 40;
(f) without sufficient cause fails to issue invoice as required under section 50;
(g) fails without sufficient cause, when directed so to do under section 48 to keep any accounts or record, in accordance with the directions;
(h) fails without sufficient cause, to comply with any requirements made of him under section 58 or 59, or obstructs any officer making inspection or search or seizure under sections 60 and 61;
(i) obstructs or prevents any officer performing any function under Chapter X;
56 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—
(j) being owner in charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in section 61; or
(k) interferes with or obstructs the Commissioner or any officer exercising any other power conferred under this Regulation, shall, on conviction, be punishable with imprisonment for a term which may extend to six months, and with a fine.
(5) Whoever aids or abets any person in the commission of any act specified in sub-sections (1) to (3) shall, on conviction, be punishable with rigorous imprisonment which may extend to six months, and with a fine.
(6) Whoever commits any of the acts specified in sub-sections (1) to (5) and the offence is a continuing one under any of the provisions of these sub-sections, shall, on conviction, be punishable with a fine of not less than one hundred rupees per day during the period of the continuance of the offence, in addition to the punishments provided under this section.
(7) Notwithstanding anything contained in sub-sections (1) to (5) of this section, no person shall be proceeded under these sub-sections, if—
(a) the total amount involved is less than two hundred rupees during the period of a year; or
(b) the person has voluntarily disclosed existence of tax deficiency under sub-section (6) of section 87.
(8) Where a dealer is accused of an offence specified in sub-section (1), (2) or (3) or in clauses (a), (b), (c), (d), (e), (f), (g), (h) and (i) of sub-section (4), or sub section (6), the person deemed to be the manager of the business of such dealer under section 95 shall also be deemed to be guilty of such offence, unless he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission thereof.