(1) Any person who fails to furnish a return within the due date shall pay a penalty of five thousand
rupees:

Provided that in case a registered person files a return within fifteen days of the due date, he shall
pay a penalty of one hundred rupees for each day of default.

(2) Any person who --

(a) fails to issue an invoice when required under this Act;

(b) unauthorizedly issues an invoice in which an amount of tax is specified;

(c) fails to notify the changes of material nature in the particulars of registration or taxable activity;

(cc) fails to deposit the amount of tax due or any part thereof in the time or manner laid down under
this Act or rules or orders made thereunder;

(d) repeats erroneous calculations in the return during a year whereby amount of tax less than the
actual tax due is paid,

shall pay a penalty of five thousand rupees or three per cent of the amount of the tax involved,
whichever is higher:

Provided that in case the amount of sales tax payable in the return does not exceed five
thousand rupees, he shall pay a penalty of one thousand rupees:

Provided further that no penalty shall be imposed when any miscalculation is made for the
first time during a year.

(3) Any person who --

(a) is required to apply for registration (***) under this Act fails to make an application for registration
before making taxable supplies;

(b) fails to maintain records required under this Act or the rules made thereunder; or

(c) fails to furnish the information required by the Board through a notification issued under sub-section
(5) of section 26,

shall pay penalty of ten thousand rupees or five percent of the amount of tax involved, whichever is
higher

(4) Any person who --

(a) submits a false or forged document to any officer of Sales Tax;

(b) destroys, alters, mutilates or falsifies the records;

(c) knowingly or fraudulently makes false statement, false declaration, false representation, false
personification, gives any false information or issues or uses a document which is forged or false;

(d) denies or obstructs the access of an authorised officer to business premises, registered office or to
any other place where records are kept;

(e) otherwise obstructs the authorised officer in the performance of his official duties; or

(f) commits, causes to commit or attempts to commit the tax fraud,

shall pay a penalty of twenty five thousand rupees or one hundred percent of the amount of tax involved,
whichever is higher.

(5) Any person who causes or attempt to commit or abets the commission of any of the acts specified in
the preceding sub-sections shall pay the penalties specified therein.

(6) Where any of the acts specified in sub-sections (3) and (4) of this section is committed by a corporate
body or an association of persons, whether incorporated or not, the Chief Executive of that body shall
pay a penalty of twenty five thousand rupees, in addition to other Penalties adjudged against him under
any other provisions of this Act.

(6A) A registered (***) person or retailer who without any reasonable cause fails to comply with the
provisions of section 25, shall pay, —

(a) for failing to produce the record on receipt of first notice, a penalty of two thousand five hundred
rupees;

(b) for failing to produce the record on receipt of second notice, a penalty of ten thousand rupees;
and

(c) for failing to produce the record on receipt of third notice, a penalty of fifty thousand rupees.

(7) Any person who contravenes any of the provision of this Act for which no penalty has, specifically,
been provided in this Act, shall pay a penalty of two thousand and five hundred rupees or three percent
of the amount of tax involved, whichever it higher.