“11. O ffences and prose cution.— Whoever, -
(a) being liab le to pay duty under this Act , does not get him self regi stered ;
(b) fail s to keep true and pro per record or knowing ly prepar es or pro duces in cor rec t record;
(c) fail s to subm it return , wi tho ut any rea son able cau se or s ubm its a false or inco rrect retu rn;
(d) fails to pay duty in accor dan ce wi th the pr ovision o f the Act or fail s t o dep osi t any dem and u nder the prov ision o f the Act;
(e) intentionally obstruct s an ins pec ting off ice r in the exe rcise o f his powers and duties under thi s Act and the rul es made the reunder; or
(f) wil lfu lly evade s or atte mp ts to eva de duty lev iab le und er th is Act ;
(g) wi llfu lly act s in contrave ntion o f any pro vis ion of th is Act or the rule s mad e the reu nder, - sha ll, wi tho ut pre jud ice to his liab ility to pay duty and oth er due s pay able by him u nder this Act, o n convict ion b efo re a M agistra te, be punished wi th sim ple impri son ment for a per iod which sha ll not be less th an six mo nth s but m ay exten d to three years and sha ll also be liab le to pay a f ine not e xce edi ng fif ty tho usa nd ru pees. ” MOHD. A. HAQUE, Secretary to the Government of Assam, Legislative Depar tment, Dispur.
GUWAHAT1- Prin ted & P ubl ished by the Dy. Director (P&S), D irectorate ofPtg. & Sty., Assam, Guwahati-21 tFx -Gawttp lNn ^51 -600-^)0-7-9-2* 10