( 1) Whoever, knowingly furnishes a false return shall, on conviction, be punished-
(i) in case where the amount of tax, which could have been evaded if the false return bad been accepted as true, exceeds Rs· 10,000 with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine ;
(ii) in any ·other case, with rigorous impri sonment for a term which shall not be less than three months but which may extend to _one year and with fine.
..
T'H.E ASSAM GAZETI'E, :EXTRAORDINARY, APRIL'1, 1989 417 f ')) \'"" Whoever, knowingly keeps false account of the receipts in contravention of sec tion 13, shall, on conviction, be punished with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with fine.
(3) Whoever-
(i) wilfully attempts, in any manner whatso ever, to evade any tax leviable under this Act. or I
(ii) wilfully attempts, m any manner what soever. to evade any payment of any tax or penalty or irterest under this Act, shall, on conviction.' be punished-
(b) r-) ~ J ' ' ',a; .
in case where the amount involved ex ceeds Rs. 50,000 during a period of half year, with rigorous imprisonment for a term which shall .not be less than six months but · which may extend to th1'ee years and with fine;
in ariy other case, with rigorous impri sonment for a term which shall not be less than three months but which may extend to one year and with fine.
Whoever aids or abets any person . in commission of any act specified in sub- ' sections (1) to (3), shall, on conviction, be punished with rigorous imprisonment which shall not be less than three months but which may extend to one year and with fine. · ·· · Whoevercarries on business withou_t being registered in wilfol contravention of section 6, or . ) 418 THE Ass'AM GAZETrt EX'TRAOROINARY, APRIL 21, 1989
(b) fails, without suffici~nt cause; to furnish any information required by section 8, or
(c) fails, without sufficient cause, to furnish · any return as required by section 10, by the date and in the manner prescribed, or
(d) contravenes, witliout rea~onable cause, any of the provisions of section 11, or ( e) fails, without sufficient cause, to issue a bill or cash ' memorandum as required under section 12, or
(f) fails, without sufficient cause, when direc ted under section 13, to keep any account or rec~rd, in accordance with such direc tion, or
(g) voluntarily 0 bstructs any officer making inspection or search or seizure, shall, on conviction, be punished with imprison ment for a term ·which may extend to one year and with fine. '
(6) Whoever commits any of the acts specified m sub-sections (1) to (5) and the offence is a con . tinuing one undtr any of · the provisions of these sub-sections, shall, on conviction, be punished with a dally fine of. not less than rupees' one hundred during the period of the continuance of the offence, in addition to the punishment provided under this section. '
(7) Notwithstanding anything contained in sub· sections (1) to (6). no person shall be proceeded against un<ler these sub-sections for the acts referred to therein, if the total amount of tax evaded or attempted to be evaded is less ~han rupees two hundred during the period of a half-year.
(8) No prosecution for an offence under this Act shall be instituted in respect of the same facts on which a penalty has been , imposed by the · assessing officer under any provisions of this Act.
Powerto 19. (lJ The State Government may, by notifi· .nakc rules. • · th Offi · 1 G t k 1 t cation in e c1a azet e, ma e ru es o carry out tlie purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing provision, ·the State ..
THE AS:::Al\.1 Gi'iZETT.h; ~XTRAORD.iNARY A.1-'RJL 21, 1%9 419 Government may make rules f c r all or anv of tle following matters, namely :- ~
(a)
(b) the manner of payment cf tax ;
the form in which accounts and regis ters shall be maintained by a hotelier ;
(c) any other matter which is required or allowed by this Act to be prescribed.
(3) The power to make rules, except on the first occasion of the exercise thereof, shrJl be sub ject to the condition of the rules being made after previous publication.
Power ~o 20· If any difficulty arises in giving effect to remove d1ffi- h · · f h. A S G culties. t e prov1s1ons o t is ct, the tate overnment may, by general or special order, do anything not inconsistent with such provision which appears to it to be necessary or expedient for the purpose of removing the difficulty.
A. RAHM.\N, Secretary to the Govt. of Assam, Legislative Department.
---· ·-·· OUWAliATl.-Ptlntcd sDd Pahlilhed by ~be Dv. Director (P), Directorate of Ptg and ~ •• A•arr, Gawabati-21 (Ex-Gazette) No. 97-l,110-500-21·4·19t9.