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89 Offences and criminal penalties

(1) Whoever

(a) not being a registered dealer, falsely represents that he is or was a registered dealer at the time when he sells or buys goods;

(b) knowingly keeps false account or does not keep the account of the value of the goods bought or sold by him in contravention of section 48,; or

(c) issues to any person a false invoice, bill, cash-memorandum, voucher or other document which he knows or has reason to believe to be false;

shall, on conviction, be punished with rigorous imprisonment for a term which may extend to six months, and with a fine.

(2) Whoever knowingly

(a) furnishes a false return;

(b) produces before the Commissioner, false bill, cash-memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit; or

shall

(i) in case where the amount of tax which could have been evaded if the false return, bill, cash-memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit, accounts, registers or documents or false information, as the case may be, had been accepted as true exceeds fifty thousand rupees, on conviction, be punished with rigorous imprisonment for a term which may extend to six months ; and

(ii) in any other case, with rigorous imprisonment for a term which may extend to six months, and with a fine.

(3) Whoever, willfully attempts, in any manner whatsoever, to evade payment of tax, penalty or interest or all of them under this Act, shall, on conviction, be punished

(a) in any case where the amount involved exceeds fifty thousand rupees during the period of a year, with rigorous imprisonment for a term which may extend to six months, and with a fine; and

(b) in any other case, with rigorous imprisonment for a term which may extend to three months and with a fine.

(4) Whoever

(a) carries on business as a dealer without being registered in willful contravention of sub-section (1) of section 18 of this Act;

(b) fails without sufficient cause to furnish any information required under section 21 of this Act;

(d) fails without sufficient cause to furnish any returns as required under section 27 of this Act by the date or in the manner prescribed;

(e) without reasonable cause, contravenes any of the provisions of section 40 of this Act;

(f) without sufficient cause fails to issue invoice as required under section 50 of this Act;

(g) fails without sufficient cause, when directed so to do under section 48 of this Act to keep any accounts or record, in accordance with the directions;

(h) fails without sufficient cause, to comply with any requirements made of him under section 58, 58A or 59 of this Act, or obstructs any officer making inspection or search or seizure under sections 60 and 61 of this Act;

(i) obstructs or prevents any officer performing any function under Chapter X of this Act;

(j) being owner in charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in section 61 of this Act; or

(k) interferes with or obstructs the Commissioner or any officer exercising any other power conferred under this Act;

shall, on conviction, be punished with imprisonment for a term which may extend to six months, and with a fine.

(5) Whoever aids or abets any person in the commission of any act specified in sub-sections (1) to (3) of this section shall, on conviction, be punished with rigorous imprisonment which may extend to six months, and with a fine.

(6) Whoever commits any of the acts specified in sub-sections (1) to (5) of this section and the offence is a continuing one under any of the provisions of these sub-sections, shall, on conviction, be punished with a fine of not less than one hundred rupees per day during the period of the continuance of the offence, in addition to the punishments provided under this section.

(7) Notwithstanding anything contained in sub-sections (1) to (5) of this section, no person shall be proceeded under these sub-sections if (a) the total amount involved is less than two hundred rupees during the period of a year;

(b) the person has voluntarily disclosed existence of tax deficiency under sub-section(6) of section 87 of the act.

(8) Where a dealer is accused of an offence specified in sub-sections (1), (2) or (3) or in clauses (a), (b), (c), (d), (e), (f), (g), (h) and (i) of sub-section (4), or sub section (6) of this section the person deemed to be the manager of the business of such dealer under section 95 shall also be deemed to be guilty of such offence, unless he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission thereof.