Section 89 in Daman and Diu Value Added Tax Regulation, 2005
89. Offences and criminal penalties.
(1)Whoever -(a)not being a registered dealer, falsely represents that he is or was a registered dealer at the time when he sells or buys goods; or(b)knowingly keeps false account or does not keep the account of the value of the goods bought or sold by him in contravention of section 48; or(c)issues to any person a false invoice, bill, cash memorandum, voucher or other document which he knows or has reason to believe to be false, Offences and criminal penalties.shall, on conviction, be punished with rigorous imprisonment for a term which may extend to six months and with fine.(2)Whoever knowingly -(a)furnishes a false return; or(b)produces before the Commissioner, false bill, cash memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit; or(c)produces false accounts, registers or documents or knowingly furnishes false information,he shall -(i)in case where the amount of tax, which could have been evaded if the false return, bill, cash-memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit, accounts, registers or documents or false information, as the case may be, had been accepted as true exceeds, fifty thousand rupees, on conviction, be punished with rigorous imprisonment for a term which may extend to six months ; and(ii)in any other case, with rigorous imprisonment for a term which may extend to four months and with fine.(3)Whoever, willfully attempts, in any manner whatsoever, to evade payment of tax, penalty or interest or all of them under this Regulation, shall, on conviction, be punished -(a)in any case where the amount of such tax, penalty or interest involved exceeds fifty thousand rupees during the period of a year, with rigorous imprisonment for a term which may extend to six months and with fine; and(b)in any other case, with rigorous imprisonment for a term which may extend to three months and with fine.(4)Whoever -(a)carries on business as a dealer without being registered in willful contravention of sub-section (1) of section 18; or(b)fails without sufficient cause to furnish any information required under section 21; or(c)fails to surrender his certificate of registration as provided in sub-section (7) of section 22; or(d)fails without sufficient cause to furnish any returns as required under section 26 or section 27 by the date or in the manner prescribed; or(e)without reasonable cause, contravenes any of the provisions of section 40; or(f)fails without sufficient cause, when directed so to do under section 48 to keep any accounts or record, in accordance with the directions; or(g)without sufficient cause fails to issue invoice as required under section 50; or(h)fails without sufficient cause, to comply with any requirements under section 59, or obstructs any officer making inspection or search or seizure under sections 60 and 61; or(i)being owner in charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in section 61; or(j)obstructs or prevents any officer performing any function under Chapter X; or(k)interferes with or obstructs the Commissioner or any officer exercising any other power conferred under this Regulation,he shall, on conviction, be punished with imprisonment for a term which may extend to six months and with fine.(5)Whoever aids or abets any person in the commission of any act specified in sub-sections (1) to (3) shall, on conviction, be punished with rigorous imprisonment which may extend to six months, and with fine.(6)Whoever commits any of the acts specified in subsections (1) to (5) and the offence is a continuing one under any of the provisions of these sub-sections, shall, on conviction, be punished with fine of not less than one hundred rupees per day during the period of the continuance of the offence, in addition to the punishments provided under this section.(7)Notwithstanding anything contained in sub-sections (1) to (5), no person shall be proceeded under these sub-sections if the total amount involved is less than two hundred rupees during the period of a year.(8)Where a dealer is accused of an offence specified in sub-section (1), or sub-section (2) or sub-section (3) of this section or in clause (a), or clause (b), or clause (c), or clause (d), or clause (e), or clause (f), or clause (g), or clause (h) and clause (j) of sub-section (4), or sub-section (6) of this section, the person deemed to be the manager of the business of such dealer under section 95 shall also be deemed to be guilty of such offence, unless he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission thereof.
