17-A. Penalty for failure to submit returns

(1) If any person-

(a) prevents or obstructs the inspection under sub-section (2), (3) and (5) of section 15 of the Act; or

(b) willfully fails to furnish the return as required under sub-section (1) or (2) or by a notice under sub-section (3) of section 7 of the Act; or

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

(d) fails to obtain certificate of registration as required under sub-section (1) of section 6 or section 15-B of the Act; or

(e) furnishes copies of trading account, purchase statement and sale statement without maintaining regular books of accounts to supports them; or

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

(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 operator or any other place under section 15-A of this Act; or

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

(i) fails to furnish a return under section 15-B 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 Rs. 5,000 or with both;

(i) the offence is under clause (b) and the return is furnished by him before the expiry of relevant assessment year; or

(ii) the offence is under clause (e) and the taxable turnover of a dealer does not exceed Rs. 5,000;

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

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