(1) Whoever—
(a) carries on business as a dealer without furnishing the security demanded under section 7; or
(b) submits a false return; or
(c) fails when required so to do under clause (a) of sub-section
(1) of section 11, to keep prescribed account or refuses to comply with any requirement made of him under clauses (b) and (c) of sub-section (1) of section 11; or
(d) neglects to furnish any information required by sub-section
(2) of section 12, shall be punishable with simple imprisonment which may extend to six months or with fine which may extend to two thousand rupees or with both and when the offence is a continuing one, with a daily fine not exceeding fifty rupees during the period of the continuance of the offence.
(2) Whoever carries on business as a dealer in contravention of sub-section (I) of section 6 shall be punishable with simple imprisonment which may extend to six months or with fine which may extend to ten thousand rupees, or with both, and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the period of the continuance of the offence.
(3) Whoever wilfully attempts in any manner to evade or defeat any tax imposed under this Act shall, in addition to any other penalty provided by any other law for the time being in force, be punishable with imprisonment of either description for a term which may extend to two years or with fine which may extend to ten thousand rupees or with both.
(4) Whoever knowingly produces incorrect accounts, registers or documents or knowingly furnishes incorrect information, shall be punishable with imprisonment of either description for a term which 42 The West Bengal Motor Spirit Sales Tax Act, 1974.
XI of 1974.]
(Sections 15-17.)
may extend to two years or with fine which may extend to ten thousand rupees or with both.
(5) Whoever obstructs any officer making inspection or a search or seizure under section 11 shall be punishable with imprisonment of either description for a term which may extend to three months or with fine which may extend to five hundred rupees or with both.
(6) Whoever abets any of the offences mentioned in subsections (2) to (5), shall, if the Act abetted is committed in consequence of the abetment, be punished with the punishment provided for the offence.
(7) No Court shall take cognizance of any offence under this Act or under any rule made thereunder except with the previous sanction of the prescribed authority, and no Court inferior to that of a Presidency Magistrate or a Magistrate of the first class shall try such offence.
(8) The offences punishable under this Act shall be cognizable and non-bailable.
15. • (1) Subject to such conditions as may be prescribed, any person compounding alleged to have committed an offence under any of the clauses other of offences.
than clauses (a)and (b) of sub-section (1), and sub-sections (2), (3), (4) and (6), of section 14, or under any rule made under this Act, may either before or after the commencement of any proceedings against him in respect of such offence, at his option, compound such offence by paying to the prescribed authority such sum not exceeding fifty thousand rupees as may be determined by the prescribed authority.
(2) On payment in full of such sum as may be determined by the prescribed authority under sub-section (/), by theperson concerned no proceedings shall be commenced against such person as aforesaid and any proceedings already commenced shall stand terminated.
16. No suit, prosecution or other legal proceedings shall lie against any servant of the Government for anything which is in good faith done or intended to be done under this Act.