UTTARANCHAL VAT DRAFTS

1. Any person who:
   1. fails to pay without reasonable cause within the time allowed the tax assessed on him under this Act; or
   2. not being a registered dealer, falsely represents that he is or was a registered dealer at the time when he sells or buys goods ; or
   3. being liable to pay tax under this Act, carries on business as a dealer beyond thirty days from the date on which he becomes liable to obtain registration without applying for registration under and in accordance with the provisions of Section 15 or Section 16; or
   4. refuses to permit or refuses or neglects to produce for inspection or examination any book , document or account or refuses to display materials in a computer or in a computer floppy or refuses to allow copies or print out to be taken in accordance with the provisions of Section 42; or
   5. issues a false tax invoice, retail invoice, bill, cash memo, voucher or other documents which he knows or has reasons to believe, to be false; or
   6. acts in contravention of the provisions of this Act or the rules made thereunder, shall, without prejudice to his liability under any other law for the time being in force, and in addition to the recovery of tax or any other dues payable by him under this Act, on conviction, be punishable with fine which may extend to five thousand rupees, and where the default is a continuing one, to a further fine which may extend to rupees one hundred for every day after the first day during which the default continues:

      Provided that in the event of a second or subsequent conviction under clause (a) of this sub-section, the minimum punishment to be warded shall be a fine of two thousand or the amount of tax involved in the offence, which ever is lesser.

2. Notwithstanding any thing contained in sub-section (1), any person who willfully-
   1. submits a false return of turnover under this Act; or
   2. being liable to pay tax under this Act fails to submit without reasonable cause return of his turnover under the provisions of this Act, or the rules made thereunder, or fails to deposit the tax before or alongwith the return as provided in Section 23; or
   3. maintains or produces false accounts , registers or documents;or
   4. issues or furnishes a false certificate or declaration by reason of which a tax on sale or purchase ceases to be leviable under this Act or the rules made or the notifications issued thereunder; or
   5. makes a false verification or declaration on an application for registration or in connection with any other proceeding under this Act; or
   6. evades payment of tax which he is liable to pay under this Act; or
   7. obstructs or prevents an officer empowered under Section 42 from performing any of the functions specified in Section 42 or Section 43; or
   8. participates in an unlawful assembly with a view to prevent or obstruct an officer from performing his functions or discharging his duties under this Act; or abuses or threatens an officer; or
   9. issues a false tax invoice, or retail invoice or bill or cash memo without sale of goods shown in such tax invoice or retail invoice or bill or cash memo ;or
   10. receives a false tax invoice or retail invoice or bill or cash memo from a dealer without purchase of goods shown in such tax invoice or retail invoice or bill or cash memo; or
   11. claims an input tax credit on the basis of false tax invoice or retail invoice or bill or cash memo; or
   12. uses or furnishes a prescribed form of declaration or certificate which has not been obtained by him or his authorized agent from the prescribed authority in the prescribed manner; or
   13. transfers a prescribed form of declaration or certificate to any other dealer or person except for lawful purposes; or
   14. receives or possesses a prescribed form of declaration or certificate which has not been obtained in accordance with the provisions of this Act or the rules made thereunder ;or
   15. produces a false proof of deposit of any amount of tax or fee, or penalty or any sum due under this Act,
   16. tampers with any seal put under sub-section (7) of Section 42; or
   17. demands or charges on the sale of purchase of any goods any tax, not due under the provisions of this Act; or
   18. refuses or neglect to furnish any information which may be in his knowledge or possession and which he has been required to furnish for the purpose of this Act, or furnishes information which is false in any material particulars; or
   19. carries on or continues to carry on business as a dealer without furnishing the security demanded under Section 20; or
   20. imports or transport or attempts to import or transport or abets the import or transport any goods in contravention of the provisions of Section 48 and Section 49; or
   21. fails to obtain authorisation for transit of goods or to deliver the same in contravention of the provisions under Section 50; or
   22. fails to pay the amount in respect to which moratorium has been granted under provisions of Section 79, within the time specified therein, shall, without prejudice to his liability under any other law for the time being in force, and in addition to the recovery of tax or any other dues payable by him under this Act, on conviction, be punishable with simple imprisonment which may extend to one year or with fine not exceeding ten thousand rupees, or both, and where the default is a continuing one, a further fine which may extend to two hundred rupees for every day after the first day during which default continues:

       Provided that in the event of a second or subsequent conviction the minimum punishment to be awarded shall be simple imprisonment for a term of three months;

       Provided further that notwithstanding any thing contained in this sub-section, no person shall be proceeded against the relevant offence if the total amount of tax evaded or attempted to be evaded is less than five thousand rupees during an assessment year.

3. Nothing in Chapter XXXVI, of the Code of Criminal Procedure, 1973 shall apply to-
   1. any offence punishable under this Act; or
   2. any other offence which under the provisions of that Code may be tried along with such offence, and every offence referred to in clause (i) or clause(ii) may be taken cognizance of by the Court having jurisdiction under this Act as if the provisions of that chapter were not enacted;

      Provided that no Court shall take cognizance of any offence under this Act or under the rules made thereunder except with the previous sanction of the Commissioner, and no Court inferior to that of a Magistrate of Ist class shall try any such offence.

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