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State of Uttar Pradesh - Section
Section 54 in Uttar Pradesh Value Added Tax Act, 2008
54.
| Sl. no. | Wrong | Amount of penalty |
| (1) | (2) | (3) |
| [1 [Substituted w.e.f. 20-08-2010 vide notif. no 1101(2) dt. 20-08-2010, U.P. Act No 19 of 2010).] | The dealer has without reasonable cause failed,- | |
| (a) to deposit the tax due for any tax periodwithin the prescribed or extended time; | 20% of net tax payable | |
| (b) to submit the tax return for any tax periodin the prescribed manner. | rupees Two thousands] | |
| 2 | The dealer has concealed particular of histurnover or has deliberately furnished inaccurate particulars ofsuch turnover; or submits a false tax return under this Act orevades payment of tax which he is liable to pay under this Act | three times of amount of tax concealed oravoided |
| 3 | (i) The dealer hasmaintained or produced false accounts, registers or documents ;(ii) Being dealer or any other person who isrequired to maintain any book, account or other document, doesnot maintain such book, account or document as prescribed; | three times of amount of tax concealed oravoided |
| 4 | The dealer has without reasonable cause failed,to pay, within the time allowed, the tax assessed ; | 20 % of tax assessed |
| [5 [Substituted By The Uttar Pradesh Value Added Tax (Amendment) (Second) Ordinance, 2014 (U. P. Ordinance No. 6 Of 2014).] | Where the dealerhas,-(i) failed to issue or has deliberately not issued a tax invoiceor sale invoice; or(ii) deliberately not obtained tax invoice inspite of being aregistered dealer while purchasing the goods liable to tax underthis Act from a registered dealer; or(iii) not issued purchase invoice; in accordance with theprovisions of this Act. | Tax payable on the value of goods or 40% of thevalue of goods whichever is higher |
| 6 | The dealer has failed to issue a challan,transfer invoice or transport memo in respect of dispatch ordelivery of goods in accordance with the provisions of this Act ; | Tax payable on the value of goods or 40% of thevalue of goods whichever is higher] |
| 7 | Where the dealer,-(i) being liable for registration under this Act has failed toapply in the prescribed manner and within the specified time; or(ii) being liable for registration carries on or continues tocarry on business –(a) after his application for registration has been rejected; or(b) after his registration certificate has been cancelled; or(c) without furnishing the security demanded for grant orcontinuation of registration; | Rupees one hundred per day during which businessis carried |
| 8 | On demand by theofficer empowered under this Act, to inspect, examine and obtaincopy, the dealer or other person, as the case may be, refuses orneglects -(i) to produce any book, document or account; or(ii) to operate his computer used in connection with business; or(iii) to allow copies or print outs etc.; | A sum of rupees five thousand and five timesthereof if act is repeated |
| 9 | the dealer or other person, as the case may be,obstructs or prevents an officer empowered under section 45 orsection 48 from performing any of his functions under this Act ; | A sum of rupees five thousand in case ofregistered dealer and five times thereof in case of others |
| 10 | The dealer or other person, as the case may be,refuses or neglects to furnish any information, which is in hisknowledge or possession or furnishes false information ; | A sum of rupees five thousand in case ofregistered dealer and five times thereof in case of others |
| 11 | Where the dealer orother person, as the case may be,-(i) issues or furnishes a false or wrong certificate or form ofdeclaration prescribed under this Act, by reason of which a taxon sale or purchase, ceases to be leviable, whether in full or inpart; or(ii) issues a tax invoice or sale-invoice without actual sale ofgoods ;or(iii) issues a transport memo, challan or transfer invoicewithout actual dispatch or delivery of goods ; or(iv) receives a tax invoice or sale-invoice without actualpurchase of goods; or(v) receives a transport memo, challan or transfer invoicewithout actual receipt of goods; or(vi) issues or furnishes a false tax invoice, sale invoice ,certificate or declaration, by a reason of which a tax on sale orpurchase ceases to be leviable under this Act or rules madethereunder | 50 % of the value of goods |
| 12 | Where a dealer orother person, as the case may be,-(i) makes use of a prescribed form of declaration or certificatewhich has not been obtained by him or by his principal or agentin accordance with the provisions under this Act ; or(ii) transfers a prescribed form of declaration or certificate toany other person except for lawful purposes; or(iii) possesses a prescribed form of declaration or certificatewhich has not been obtained by him in accordance with theprovisions of this Act ; | 50 % of the value of goods |
| 13 | Where the dealer orother person, as the case may be,-(i) closes or leavesplace of business with an intention of avoiding inspection underthis Act; or.(ii) being a driveror person in-charge of vehicle leaves the vehicle with anintention of avoiding inspection of goods and documents; or(iii) willfully does not stop the vehiclecarrying taxable goods when so required by an officer empoweredto inspect goods; | A sum of rupees five thousand in case ofregistered dealer and five times thereof in case of others |
| [14 [Substituted By The Uttar Pradesh Value Added Tax (Amendment) (Second) Ordinance, 2014 (U. P. Ordinance No. 6 Of 2014).] | Where the dealer orany other person, as the case may be, -(i) imports or attempts to import or abets the import of anygoods, in contravention of the provisions under section 50 orsection 51 with a view to evading payment of tax on sale of-(a) such goods; or(b) goods manufactured, processed or packed by using such goods;or(ii) transports, attempts to transport any taxable goods incontravention of any provisions of this Act | (a) In case ofregistered dealer,-(i) 15% of the valueof goods if goods are of the description as embodied inSchedule-II or Schedule-III ;(ii) twice the rateof tax leviable on the goods if goods are of the description asembodied in Schedule -V ;(iii) an amount equalto tax payable on the value of the goods if the rate of tax ongoods exceeds forty percent;(iv) in any othercase 40% of the value of the goods.(b) In case of a person other than theregistered dealer tax payable on the value of goods or 40% of thevalue of goods whichever is higher |
| 15 | Where the driver orperson in charge of the vehicle, as the case may be,-(i) fails to carrydocuments referred to in section 52 and also fails to prove thatgoods carried in his vehicle are meant for delivery to dealers orpersons outside the State; or(ii) while carryingsuch documents for transit of goods through the State undertakesresponsibility of handing over such goods to a bona-fide personinside the State for carrying them outside the State but fails tohand over such goods to such bona-fide person; or(iii) being a person,who receives any goods from driver or person in charge of avehicle for carrying them outside the State, does not carry suchgoods outside the State; or(iii) being a transporter or hirer of a vehicleprepares goods receipt by showing false destination of goodsoutside the State. | Tax payable on the value of goods or 40% of thevalue of goods whichever is higher] |
| 16 | Where any dealer demands or charges or realisesany amount as tax in contravention of the provisions of this Act; | 3 times of the tax so realised |
| 17 | Being driver or person in charge of a vehiclefails to stop the vehicle with deliberate intent to avoidinspection of goods or search of such vehicle; | Rupees twenty-five thousands |
| 18 | Where dealer or any other person, as the casemay be, makes a false verification, declaration or attestation inany matter connected with this Act; | A sum of rupees twenty five thousand or threetimes of tax avoided thereby whichever is higher |
| 19 | Where dealer or any other person, as the casemay be, falsely or fraudulently claims an amount as input taxcredit; | A sum equal to 5 times of amount of input taxcredit |
| 20 | Being transporter, carrier or other transportagent carries or transports goods without filling relevantcolumns on a transport memo, challan or transfer invoice; | Rupees five thousands |
| 21 | Dealer or any other person, as the case may be,tampers with any seal put under sub-section 6 of section 45 | Rupees twenty five thousands |
| 21A | Where the dealer has included the amount of taxpaid or payable, on the turnover of purchase of the goods in thesale price of goods resold or goods manufactured by using suchgoods. | not less than the amount of tax but not morethan three times of tax which has been included in the sale priceof the goods |
| [21B [Substituted By The Uttar Pradesh Value Added Tax (Amendment) (Second) Ordinance, 2014 (U. P. Ordinance No. 6 Of 2014).] | Where the dealer or any other person, as thecase may be, has issued or received any tax invoice or saleinvoice or any other document pertaining to value of goods, asthe case may be, containing value of goods undervalued to theextent more than fifty percent of the value of goods prevalent atthe relevant time in the local market area where the transactionhas taken place, with intention to evade payment of tax; | Tax payable on the value of goods or 40% of thevalue of goods whichever is higher] |
| 22 | Dealer or any other person who, otherwise actsin contravention of the provisions of this Act or rules madethereunder, | Rupees ten thousands |