Section 9(1) in The U.P. Tax on Luxuries Act, 1995
(1)If the assessing authority is satisfied that any tobacconist,-(a)has, without reasonable cause, failed to furnish the return of his turnover of receipts along with the tax due under this Act within the time allowed and in the manner prescribed; or(b)has submitted a false return of turnover of receipts under this Act or has concealed the particulars of his turnover of receipts or has deliberately furnished inaccurate particulars of such turnover of receipts; or(c)has, without reasonable cause, failed to pay, within the time allowed, the tax assessed on him; or(d)being liable for registration under this Act supplies or continues to supply tobacco by way of sale or otherwise without obtaining registration certificate; or(e)realises any amount as luxury tax where no luxury tax is legally payable or in excess of the amount of tax legally payable under this Act; or(f)refuses to permit or refuses or neglects to produce for inspection any book, accounts, register or document; or(g)imports or transports or attempts to impost or transport or abets the import or transport of tobacco in contravention of the provisions of Section 8; or(h)fails to obtain authorisation for transit of tobacco or deliver the same in contravention of the provisions of Section 8; or(i)otherwise acts in contravention of the provisions of this Act or the rules made thereunder;it may, after such enquiry, as it may deem necessary, direct such tobacconist to pay, by way of penalty, in addition to tax, if any, payable by him,-(i)in a case referred to in clause (a) or (c), a sum not less than ten per cent but not more then twenty five per cent of the tax due;(ii)in a case referred to in clause (b), a sum not less than fifty per cent but not more than one and a half times of the amount of tax which would thereby have been avoided;(iii)in a case referred to in clause (d), a sum of rupees one hundred for each month or part thereof during which the default continues;(iv)in a case referred to in clause (e), a sum not less than the amount of tax illegally realised but not more than three times of that amount;(v)in a case referred to in clause (f) or (i), a sum not exceeding five thousand rupees;(vi)in a case referred to in clause (g) or (h), a sum not exceeding forty per cent of the value of tobacco.
