Section 35 in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
35. offences and penalties.
(1)[Where any person] [Substituted by Rajasthan 6 of 2003, w.e.f. 31-3-2003.]-(a)[ ***] [Deleted by Act No. 6 of 2015, dated 1.4.2015.](b)being a person obliged to get himself registered under this Act does not get himself so registered; or(c)fails to pay within the time allowed any tax assessed on him or any penalty levied on him under this Act, or(d)fails to keep true and complete accounts of import of goods into the local areas; or(e)fails to comply with any notice issued under the Act; or(f)fails to submit a statement as required under the Act; or(g)fails to issue a sale bill or cash memorandum in accordance with the provisions of section 29;[the assessing authority may direct such person to pay a penalty, which shall not be less than rupees one thousand but which may extend to rupees five thousand] [Substituted by Rajasthan 6 of 2003, w.e.f. 31-3-2003.],(2)Any person who,-(a)[ wilfully submits an untrue return, or] [Substituted by Act No. 6 of 2015, dated 1.4.2015.](b)wilfully submits an untrue statement, required under the Act; or(c)fraudulently evades the payments of any tax assessed on him or other amount due from him under this Act; or(d)wilfully acts in contravention any of the provisions of this Act or the rules made thereunder;shall on conviction, in addition to the recovery of any tax that may be due from him, be punishable with simple imprisonment which may extend to twelve months and with fine which shall not be less than five thousand rupees but which may extend to fifty thousand rupees or with both and when the offence is continuing one with a daily fine not exceeding one hundred rupees during the period of the continuance of the offence.
