(1) If any person-

(a) prevents or obstructs the inspection under sub-section (2), sub-section (3) and sub-section 6 of section 66;

(b) wilfully fails to furnish the return as required under the Act;

(c) conceals taxable turnover or furnishes inaccurate particulars thereof;

(d) fails to obtain certificate of registration as required under sub-section(1) of section 27 or section 68;

(e) furnishes returns without maintaining regular books of accounts to support them;

(f) makes a statement during the course of any proceeding under the Act or the rules made thereunder which he knows to be false or does not believe to be true;

(g) prevents or obstructs inspection of any vehicle or conveyance carrying goods at a Check Post or barrier or a godown or other premises of clearing or forwarding agencies or transport operators or any other place under section 67;

(h) fails to pay tax payable under the Act; or

(i) fails to furnish a return under section 68 or furnishes an incorrect return,-

he shall on conviction by a judicial Magistrate, be liable to simple imprisonment which may extend to six months or with fine which may extend to Rupees 10,000 or with both:

Provided that a person shall not be proceeded against if,-

(i) the offence is under clause(b) and the return is furnished by him before the extended period allowed by the prescribed authority for filing such returns;

ii) the offence is under clause (e) and the taxable turnover of a dealer does not exceed Rs.50,000; or

(iii) the offence is under clause (h) and the amount of tax payable does not exceed Rs. 5,000:

Provided further that no prosecution shall be launched under this section unless prior permission of the Commissioner has been obtained.

(2) No court shall take cognizance of an offence under this section except on a complaint in writing by the appropriate authority having jurisdiction.