Offences and criminal penalties

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..... y extend to six months and with a fine. (2) Whoever knowingly - (a) furnishes a false return; (b) produces before the Commissioner, false bill, cash-memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit; or (c) produces false accounts, registers or documents or knowingly furnishes false information; shall - (i) in case where the amount of tax which could have been evaded if the false return, bill, cash-memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit, accounts, registers or documents or false information, as the case may be, had been .....

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..... (g) fails without sufficient cause, when directed so to do under section 48 of this Act to keep any accounts or record, in accordance with the directions; (h) fails without sufficient cause, to comply with any requirements made of him under 1 [sections 58 , 58A or 59 ] of this Act, or obstructs any officer making inspection or search or seizure under sections 60 and 61 of this Act; (i) obstructs or prevents any officer performing any function under Chapter X of this Act; (j) being owner in charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in section 61 of this Act; or (k) interferes with or obstructs th .....

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..... all also be deemed to be guilty of such offence, unless he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission thereof. ---------------------- Notes:- 1. Substituted vide NOTIFICATION No. F.14(5)/LA-2013/Cons2Law/65 dated September 09, 2013 before it was read as, section 59 . 2. Substituted vide NOTIFICATION No. F.14(5)/LA-2013/Cons2Law/65 dated September 09, 2013 before it was read as, (7) Notwithstanding anything contained in sub-sections (1) to (5) of this section, no person shall be proceeded under these sub-sections if the total amount involved is less than two hundred rupees during the period of a year. 3. Omitted vide .....

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