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93. Offences and penalties.

(1) Whoever--

(a) fails to reverse input tax credit or input tax rebate as required by section 22; or

(b) carries on business as a dealer without furnishing the security demanded under section 26; or

(c) neglects or refuses to furnish information as required by section 27A, or furnishes such information which is found to be incorrect; or

(d) neglects or refuses to furnish information as required by section 30B, or furnishes such information which is found to be incorrect; or

(e) fails to pay full amount of net tax or any other tax payable for any tax period or in accordance with the provisions of sub-section (2) of section 32; or

(f) fails to make payment of interest payable under section 33 or section 34 or section 34A; or

(g) fails to comply with the provisions of section 63; or

(h) neglects or refuses to furnish information as required by section 66A, or furnishes such information which is found to be incorrect; or

(i) contravenes the provisions of section 73; or

(j) fails to make fully payment of penalty imposed under section 79; or

(k) fails to comply with any requirement under section 81; shall be punishable with simple imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both and, a court having jurisdiction may, in addition to any fine as aforesaid, order confiscation of any goods sees under section 76 for the offence of contravention of section 73.

(2) Whoever carries on business as a dealer in contravention of sub-section (1) of section 24 shall be punishable with simple imprisonment which may extend to one year or with fine not exceeding one 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, being a transporter, carrier or transferring agent, operates in contravention of section 25, his transport business in West Bengal of transporting any consignment of taxable goods into, or outside, or within, West Bengal without obtaining a certificate of enrolment or contravenes the provisions of the second proviso to sub-section (1) of section 76, shall be punishable with simple imprisonment which may extend to six months or with fine not exceeding one 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 continuance of the offence.

(3A) Whoever, being a transporter, carrier or transporting agent, fails or neglects to comply with--

(a) the provisions of section 70, or

(b) the direction of the Commissioner under sub-section (1) of section 72, shall be punishable with simple imprisonment which may extend to six months or with fine not exceeding one 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 continuance of the offence.

(3B) Whoever contravenes the express conditions referred to in the provisions of the first proviso to sub-section (2) of section 76, shall be punishable with simple imprisonment which may extend to six months or with fine not exceeding one 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 continuance of the offence.

(4) Whoever--

(a) issues or produces a fake or fabricated tax invoice referred to in clause (48) of section 2;

(b) fails to submit before the prescribed authority statements, accounts for the provisions under section 30E, within prescribed time;

(d) fails without reasonable cause to furnish a return under section 32;

(e) refuses to comply with any requirement under section 66;

(f) tampers with or breaks open any sealing done under section 69,] shall be punishable with imprisonment of either description which shall not be less than three months but which may extend to two years and with fine not exceeding ten 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.

(5) Whoever has in his possession any prescribed form referred to in subsection (2) of section 73 or sub-section (1) of section 81, not obtained by him or by his principal or agent in accordance with the provisions of this Act or any rules made thereunder, shall be deemed to have committed the offence of criminal breach of trust under section 405 of the Indian Penal Code, and every such person who commit such criminal breach of trust, shall, on conviction, be punishable with imprisonment of either description which shall not be less than three months but which may extend to two years or with fine not exceeding ten thousand rupees or with both.

(6) 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 law for the time being in force, be liable also for the offence of dishonest misappropriation of property under section 403 of the Indian Penal Code, and shall be punishable with imprisonment of either description which shall not be less than three months but which may extend to two years or with fine not exceeding ten thousand rupees or with both.

(7) Whoever knowingly produces incorrect accounts, registers, documents or electronic record or knowingly furnishes incorrect information or suppresses material information shall be punishable with imprisonment of either description which shall not be less than three months but which may extend to two years or with fine not exceeding ten thousand rupees or with both.

(8) Whoever obstructs any officer making inspection or search or seizure or taking other action under section 66, section 67, section 68, section 69, section 70, section 71, section 72, section 74, section 76, section 80 or section 81, shall be punishable with imprisonment of either description which shall not be less than three months but which may extend to two years or with fine not exceeding ten thousand rupees or with both.

(9) * * * *

(10) Whoever abets any of the offences mentioned in sub-section (2), subsection (3), sub-section (3A), sub-section (5), sub-section (6), sub-section (7), shall, is the act of offence is committed in consequence of the abatement, be punishable with the same punishment as provided for the offence.

(11) Any offence punishable under sub-section (1), sub-section (2), subsection (3), sub-section (4), or sub-section (10), shall be cognizable and bailable while that punishable under sub-section (3A), sub-section (3B), sub-section (5), sub-section (6), sub-section (7), sub-section (8), or sub-section (9), shall be, cognizable and non-bailable.

(12) In any prosecution for an offence under this Act requires a culpable mental state on the part of accused, the core shall presume the existence of such culpable mental state until the contrary is proved.

Explanation I.-- In this sub-section, "culpable mental state" includes intention, motive, knowledge of a fact, or belief in, or reason to believe, a fact.

Explanation II.-- If any of the offences under sub-section (2), or clause (d) of sub-section (4) continues, such offence shall be deemed to be a continuing offence.

(13) No court shall take cognizance of any offence under this Act or the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate shall try such offence.

(14) Notwithstanding anything contained elsewhere, in the Act, no prosecution for any offence enumerated hereinbefore shall be instituted in respect of the same fact for which a penalty has been imposed under any other provisions of the Act and subsequently paid by the dealer and no such penalty shall be imposed vice versa.