(1)
where-(a) a person does not
pay the amount of tax due in
time and in the manner specified
for its payment and also fails
to pay even after the expiry
of a period of sixty days of
issuance of the notice for such
payment by a Sales Tax Officer,
not below the rank of an Assistant
Collector of Sales Tax, he shall
be liable to punishment for
a term which may extend to three
years, or with fine which may
extend to amount equal to the
amount of tax involved, or with
both;
(b) a person
who is required to get himself
registered under this Act fails
to get registered within sixty
days of the commencement of
taxable activity, he shall be
liable to punishment for a term
which may extend to three years,
or with fine which may extend
to amount equal to the amount
of tax involved, or with both;
(c) a person
refuses to allow access to the
premises, stocks, accounts or
records, etc. to the Sales Tax
Officer or refuses or fails
to present the same as the case
may be, when required under
section 25 or 38 of this Act,
he shall be liable to punishment
for a term which may extend
to three years, or with fine
which may extend to amount equal
to the loss of tax involved,
or with both;
(d) any officer
of sales tax or any other person
authorized to act under this
Act, acts or omits or attempts
to act or omit in a manner causing
loss to the sales tax revenue
or to other purposes of this
Act, or abets or connives at
any such act or any attempt
to practice any such act, he
shall be liable to punishment
for a term which may extend
to three years, or with fine
which may extend to amount equal
to the amount of tax involved,
or with both; or
(e) a registered
person fails to file the return
for two consecutive tax periods
without any lawful excuse or
violates any embargo placed
on removal of goods in connection
with recovery of tax, he shall
be liable to punishment for
a term which may extend to one
year, or with fine which may
extend to any amount equal to
the amount of tax involved,
or with both.
(2)
In respect of offences under
sub-section (1) the provisions
of section 37A and 37B so far
as applicable shall apply.
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