82. Offences and penalties.

(1) Whoever -

(a) knowingly furnishes a false return ; or

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

(c) knowingly produces false bill, invoice, cash memorandum, voucher, declaration, certificate or other documents for evading tax payable under this Act; or

(d) knowingly keeps false account of the value of the goods purchased or sold by him in contravention of the provisions of this Act; or

(e) knowingly produces false accounts or documents, or furnishes false information ; or

(f) issues to any person, certificate, declaration or tax invoice under this Act or any false bill, cash-memorandum, voucher, delivery challan, lorry receipt or other document which he knows or has reason to believe to be false ; or

(g) wilfully attempts, in any manner whatsoever, to evade any tax, interest or penalty payable under this Act,

shall, on conviction, be punished -

(i) where the amount of tax, interest or penalty, or all of them together involved is less than rupees fifty thousand in a year, with imprisonment of either description for a term which shall not be less than three months but which may extend to one year and with fine; and

(ii) in any other case, with imprisonment of either description for a term which shall not be less than six months but which may extend to two years and with fine.

(2) Whoever aids, abets or induces any person in commission of any act specified in clauses (a) to (g) of sub-section (1) shall, on conviction, be punished with imprisonment of either description which shall not be less than three months but which may extend to one year and with fine.

(3) Whoever -

(a) is engaged in any business as a dealer without being registered in willful contravention of section 24; or

(b) fails, without sufficient cause, to keep any accounts or record as directed in accordance with the provisions of this Act; or

(c) fails, without sufficient cause, to keep such records as required by the Commissioner under sub-section (3) of section 61; or

(d) fails, without sufficient cause, to comply with any requirements made of him under section 73; or

(e) voluntarily obstructs any officer making inspection or search or seizure under section 73, 74 or 75,

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.

(4) Whoever fails, without sufficient cause, to furnish any return for any tax period by the date and in the manner prescribed under this Act shall, on conviction, be punished with imprisonment of either description for a term which may extend to one year and with fine which shall not be less than-

(a) rupees two thousand, if the tax due for the period covered by the return, not so furnished, does not exceed rupees twenty thousand;

(b) rupees five thousand, if the tax due for the period covered by the return, not so furnished, exceeds rupees twenty thousand but does not exceed rupees one lakh;

(c) rupees ten thousand, if the tax due for the period covered by the return, not so furnished, exceeds rupees one lakh.

(5) Whoever commits any of the acts specified in sub-sections (1) to (4) and when such act is a continuing one, he shall, on conviction, be punished with daily fine amounting to not less than rupees one hundred during the period of the continuance of the offence, in addition to the punishment provided under this section.

(6) Notwithstanding anything contained in sub-sections (1) to (5), no person shall be prosecuted under any of these sub-sections for any act referred to therein, if the total amount of tax evaded or attempted to be evaded is less than rupees two hundred during the period of a year.

(7) When a dealer accused of an offence specified in sub-sections (1) to (5), the person declared to be the manager of the business or the person holding power of attorney of such dealer or the person who in any manner acts for or on behalf of such dealer 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 due diligence to prevent the commission thereof.

(8) In any prosecution for an offence under this section, which requires a culpable mental state on the part of the accused, the Court shall presume the existence of such mental state, but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution.

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