Lawgist10Penalties
If any person--
1[(a) furnishes a 2*** declaration under sub-section (2) of section 6 or sub-section (1) of section 6A or sub-section (4) 3[sub-section (8)] which he knows, or has reason to believe, to be false;
or
(aa) fails to get himself registered as required by section 7 or fails to comply with an order under sub-section (3A) or with the requirements of sub-section (3C) or sub-section (3E) of that section;
(b) being a registered dealer, falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration; or
(c) not being a registered dealer, falsely represents when purchasing goods in the course of inter- State trade or commerce that he is a registered dealer; or
(d) after purchasing any goods for any of the purposes specified in 4[clause (b) or clause (c) or clause (d)] of sub- section (3) 3[or sub-section (6)] of section 8 fails, without reasonable excuse, to make use of the goods for any such purpose;
(e) has in his possession any form prescribed for the purpose of sub-section (4) 3[or sub-section (8)] of section 8 which has not been obtained by him or by his principal or by his agent in accordance with the provisions of this Act or any rules made there under;
5[(f) collects any amount by way of tax in contravention of the provisions contained in section 9A,]
he shall be punishable with simple imprisonment which may extend to six months, or with fine or with both, and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.
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1. Subs. by s. 8, ibid., for clause (a) (w.e.f. 1-4-1973).
2. The words "certificate or" omitted by Act 16 of 2007, s. 6 (w.e.f. 1-04-2007).
3. Ins. by Act 20 of 2002, s. 153 (w.e.f. 13-05-2002).
4. Subs. by Act 61 of 1972, s. 8, for "clause (b)" (w.e.f. 1-4-1973).
5. Ins. by Act 31 of 1958, s. 7 (w.e.f. 1-10-1958).
- 1 Short title, extent and commencement
- 2 Definitions
- 3 When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce
- 4 When is a sale or purchase of goods said to take place outside a State
- 5 When is a sale or purchase of goods said to take place in the course of import or export
- 6 Liability to tax on inter-State sales
- 6A Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale
- 7 Registration of dealers
- 8 Rates of tax on sales in the course of inter-State trade or commerce
- 8A Determination of turnover
- 9 Levy and collection of tax and penalties
- 9A Collection of tax to be only by registered dealers
- 9B Rounding off of tax, etc
- 10 Penalties
- 10A Imposition of penalty in lieu of prosecution
- 11 Cognizance of offences
- 12 Indemnity
- 13 Power to make rules
- 14 [Omitted.]
- 15 [Omitted.]
- 16 Definitions
- 17 Company in liquidation
- 18 Liability of directors of private company in liquidation
- 18A Appeals to highest appellate authority of State
- 19 Central Sales Tax Appellate Authority
- 19A Vacancies, etc., not to invalidate proceedings
- 20 Appeals
- 21 Procedure on receipt of application
- 22 Poweres of the Authority
- 23 Procedure of Authority
- 24 Authority for Advance Ruilings to function as Authority under this Act
- 25 Transfer of pending proceedings
- 26 Applicability of order passed
