81. Offences and Penalties

(1) Whoever -

(a) carries on business as a dealer without being registered in willful contravention of section 19, or

(b) fails, without sufficient cause, to furnish any information required by section 23, or

(c) fails, without sufficient cause, when directed so to do under section 59, to keep any accounts or record in accordance with the directions, or

(d) fails, without sufficient cause, to furnish any return as required by section 24 by the date and in the manner prescribed,

shall, on conviction, be punished with imprisonment, of either description, for a term which shall not be less than one month but which may extend to three months and with fine not exceeding one thousand rupees.

(2) Whoever -

(a) knowingly keeps false account of the value of the goods bought or sold by him in contravention of sub-section (1) of section 52 or section 53, or

(b) Willfully attempts, in any manner whatsoever, to evade any payment of any tax, penalty or interest,

shall, on conviction, be punished with imprisonment, of either description, for a term which shall not be less than three months but which may extend to six months and with fine not exceeding two thousand rupees.

(3) Whoever -

(a) not being a registered dealer under section 19, falsely represents that he is or was a registered dealer at the time when he sells or buys goods, or

(b) knowingly furnishes a false return, or

(c) knowingly produces before the prescribed authority, false bill, tax invoice, cashmemorandum, voucher, declaration, certificate or other document for any of the purposes of this Act; or

(d) issues to any person a certificate or declaration under the Act or the rules framed or notifications issued thereunder, a bill, cash-memorandum, tax invoice, voucher or other document which he knows or has reason to believe to be false; or

(e) obstructs any officer making inspection or search or seizure under section 56 or section 61 or section 62;

shall, on conviction, be punished with imprisonment, of either description, for a term which shall not be less than six months but which may extend to one year and with fine not exceeding three thousand rupees.

(4) Whoever aids or abets any person in the commission of any offence specified in subsections (1), (2) or (3) shall, on conviction, be liable for punishment of the description specified in respect of the offence in the commission of which he has aided or abetted.

(5) Notwithstanding anything contained in sub-sections (1) to (4), no person shall be proceeded against under these sub-sections for the commission of the offences referred therein if the total amount of tax, interest or penalties evaded or attempted to be evaded is less than five thousand rupees.

(6) Where a dealer is accused of an offence specified in sub-section (1) or sub-section (2) or sub-section (3), the person declared as manager of the business of the dealer under section 22 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.