Section 70(1) in The Police Enhanced Penalties Ordinance, 2005
(1)If any person-(a)prevents or obstructs the inspection under sub-section (2), sub- section(3) and sub-section 6 of section 66;(b)wilfully fails to furnish the return as required under the Act;(c)conceals taxable turnover or furnishes inaccurate particulars thereof;(d)fails to obtain certificate of registration as required under sub- section(1) of section 27 or section 68;(e)furnishes returns without maintaining regular books of accounts to support them;(f)makes a statement during the course of any proceeding under the Act or the rules made there under which he knows to be false or does not believe to be true;(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 operators or any other place under section 67;(h)fails to pay tax payable under the Act; or(i)fails to furnish a return under section 68 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 Rupees 5000 or with both:Provided that a person shall not be proceeded against if,-(i)the offence is under clause(b) and the return is furnished by him before the extended period allowed by the prescribed authority for filing such returns;(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 not exceed Rs. 5,000:Provided further that no prosecution shall be launched under this section unless prior permission of the Commissioner has been obtained.
