Section 20 in Sikkim Ecology Fund and Environment Cess Act, 2005
20. Offences.
(1)without prejudice to any action taken or that may be taken or any order passed or may be passed under any of the provision of this Act, whoever,(a)being dealer, sales or purchases goods in contravention of sub section (2) of Section 8 or fails or neglects to comply with the provision of the Sub Section (1) thereof : or(b)fails without sufficient cause, to submit any return required under Section 9 or wilfully submits a falls return : or(c)not being a registered dealer falsely represents that he is such a dealer ; or(d)prevents or obstruct any authority this Act in the performance of it duties and functions under this Act; or(e)fails to pay the cess, penalty or interest due in accordance with sub section (2) of Section 9, sub section (3) & (4) of Section 10 or Section 11 or(f)contravenes the provisions of Section 12 or(g)contravenes Section 21 or(h)abets any person in the commission of any of the offences specified in clauses (a) to (h);shall be punishable with imprisonment of either description which may extend to one year or with fine which may extend to fifty thousand Rupees Or with both and if the offence is a continuing one, with a delay fine not exceeding Rupees one thousand during the period offence continues.(2)no Court shall take cognizance of any offence under this Act or the rules made there under except with the previous sanction of the authority.(3)All offences punishable under this Act shall be cognizable and bailable.(4)notwithstanding anything contained in sub section (1), the prescribed authority may compound any offence under this Act or the rules made there under before or after the institution of proceedings under that sub section by accepting from the person charged with the offence a sum not exceeding Rupees fifty thousand as may be determined by the said authority, in addition to the tax, penalty or interest that may be leviable under the Act, and on payment of the sum so determine together with the amount of tax penalty or interest due, the proceedings before any Court or prescribed authority under this Section shall abate.
