Central Sales Tax Act,1956
Act No : 74
Section :
Penalties.
10. Penalties. If any person-- 2*[(a) furnishes a certificate or declaration under sub- section (2) of section 6 or sub-section (1) of section 6A or sub-section (4) of 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 (3A) or with the requirements of sub-section (3C) or sub-section (3E), of that section;] (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 2*[clause (b) or clause (c) or clause (d)] of sub-section (3) 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) 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 thereunder; 3*[(f) collects any amount by way of tax in contravention of the provisions contained in section 9A;] he shall be punishable with simple imprisonment which may extend to six months, or with fine, or with both; and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues. ---------------------------------------------------------------------- 1 Ins. by Act 61 of 1972, s. 7 (w.e.f. 1-4-1973). 2 Subs. by s. 8, ibid. (w.e.f. 1-4-1973). 3 Ins. by Act 31 of 1958, s. 7 (w.e.f. 1-10-1958). 767
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