JKNP & ASSOCIATES

10. Penalties

If any person,--

(a) furnishes a certificate or declaration under sub-section (1) of section 6-A or sub-section (4) [or sub-section (8)] Section 8, which he knows, or has reason to believe, to be false; or (aa) fails to get himself registered as required by section 7, or fails to comply with an order under sub-section[3-A] or with the requirements of subsection[3-C] or sub-section [3-E], of that section; or

(b) being a registered dealer, falsely represents when purchasing any class of goods that goods of such class are covered by his Certificate of registration; or

(c) not being a registered dealer, falsely represents when purchasing goods in the course of inter-State trade or commerce that he is a registered dealer; or

(d) after purchasing any goods for any of the purposes specified in [clause [b] or clause [c] or clause [d] of sub-section [3] [or sub-section [6] of Section 8 fails, without reasonable excuse, to make use of the goods for any such purpose;

(e) has in his possession any Form prescribed for the purpose of sub-section(4) [or sub-Section (8) of Section 8 which has not been obtained by him or by his principal or by his agent in accordance with the provisions of this Act or any Rules made there under;

(f) collects any account by way of tax in contravention of the provisions contained in Section 9-A. he shall be punishable with simple imprisonment which may extend to six months or with fine or with both; and when the offence is continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.