Section 85(2) in The Gujarat Value Added Tax Act, 2003
(2)Whoever -(a)carries on business as a dealer without being registered in contravention of section 21 ; or(b)fails without sufficient cause to furnish any information required by section 26; or(c)fails to surrender his certificate of registration as provided in sub-section (9) of section 27; or(d)fails without sufficient cause to furnish any returns as required by section 29 by the date and in the manner prescribed;[***] [Refer Rule 19,20] or(e)without reasonable cause, contravenes any of the provisions of section 31; or(ee)[ contravenes the provisions of section 60; or] [Clause (ee) was inserted by Gujarat 6 of 2006 Section 40(2) (a).](f)fails without sufficient cause, when directed so to do under section 62 to keep any accounts or record in accordance with the directions; or(g)fails without cause, to comply with any requirements made of him under section 67, or obstructs any officer making inspection or search or seizure under that section; or(h)obstructs or prevents any officer performing any function under this Act; or(i)being owner or in-charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in section 67 or 68,(j)issues to another registered dealer tax invoice, retail invoice, bill or cash memorandum with the intention to defraud the Government revenue or with the intention that the Government may be defrauded of its revenue, shall, on conviction, be punished with imprisonment for a term which may extend to [six months or with fine not exceeding rupees twenty thousand or with both : [These words were was substituted for the words `one year and with fine of rupees twenty thousand' by Gujarat 6 of 2006 Section 40(2) (b).]Provided that in absence of special and adequate reasons to the contrary to be mentioned in the judgement of the Court, such imprisonment shall not be less than one month and such fine shall not be less than ten thousand.]
