Section 17A in The Jammu and Kashmir General Sales Tax Act, 1962
17A. [ Penalty for failure to submit returns. [Section 17-A added by Act XXV of 1972, subsequently substituted by Act X of 1984, Section 19.]
(1)Any person who-(a)prevents or obstructs the inspection under sub-section (2), (3) and (5) of section 15 of the Act; or(b)wilfully 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 (4) 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 support 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,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 :Provided that a person shall not be proceeded again t if,-(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. 50,000 ; or(iii)the offence is under clause (h) and the amount, of tax payable does exceed Rs. 5.000 :Provided further that no prosecution shall be launched under this section unless prior permission of the Commissioner has been obtained.](2)No court shall take cognisance of an offence under this section except on a complaint in writing by the [appropriate authority having jurisdiction.] [Substituted by Act X of 1984, Section 19.]
