Section 90 in Arunachal Pradesh Goods Tax Act, 2005
90. Offences and criminal penalties.
(1)Whoever, not being a registered dealer, falsely represents that he is or was a registered dealer at the time when he sells or buys goods shall, on conviction, be punished with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with a fine.(2)Whoever, knowingly furnishes a false return shall, on conviction, be punished -(a)in case where the amount of tax which could have been evaded if the false return had been accepted as true exceeds Rupees ten thousand, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with a fine; and(b)in any other case, with rigorous imprisonment for a term, which shall not be less than three months but which may extend to one year and with a fine.(3)Whoever, knowingly produces before the Commissioner, false bill, cash-memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit, shall, on conviction, be punished -(a)in case where the amount of tax which could have been evaded, if the documents referred to above had been accepted as true, exceeds Rupees fifty thousand during the period of a year, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with a fine; and(b)in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with a fine.(c)Whoever 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 49, shall, on conviction, be punished with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with a fine.(5)Whoever, knowingly produces false accounts, registers or documents or knowingly furnishes false information, shall, on conviction, be punished -(a)in case where the amount of tax which could have been evaded, if the accounts, registers or documents or information referred to above had been accepted as true, exceeds Rupees fifty thousand during the period of a year, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with a fine; and(b)in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with a fine.(6)Whoever 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, shall, on conviction, be punished with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with a fine.(7)Whoever, will fully attempts, in any manner whatsoever, to evade any payment of any tax, penalty or interest or all of them under this Act, shall, on conviction, be liable -(a)in any case where the amount involved exceeds rupees fifty thousand during the period of a year, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with a fine; and(b)in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with a fine.(8)Whoever-(a)carries on business as a dealer without being registered in will full contravention of section 19(1);(b)fails without sufficient cause to furnish any information required by section 22;(c)fails to surrender his certificate of registration as provided in section 23(7);(d)fails without sufficient cause to furnish any returns as required by section 28 by the date and in the manner prescribed;(e)without reasonable cause, contravenes any of the provisions of section 42;(f)without sufficient cause fails to issue invoice as required under section 51 ;(g)fails without sufficient cause, when directed so to do under section 49 to keep any accounts or record, in accordance with the directions;(h)fails without sufficient cause, to comply with any requirements made of him under section 60, or obstructs any officer making inspection or search or seizure under sections 61 and 62;(i)obstructs or prevents any officer performing any function under section 102;(j)being owner in charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in section 85; or(k)deliberately interferes with or obstructs the Commissioner or any officer exercising any other power conferred under this Act, shall, on conviction, be punished with imprisonment for a term which may extend to one year and with a fine.(9)Whoever aids or abets any person in commission of any act specified in sub-sections (1) to (7) shall, on conviction, be punished with rigorous imprisonment which shall not be less than three months but which may extend to one year and with a fine.(10)Whoever commits any of the acts specified in sub-sections (1) to (9) and the offence is a continuing one under any of the provisions of these sub-sections, shall, on conviction, be punished with a fine of not less than Rupees one hundred per day during the period of the continuance of the offence, in addition to the punishments provided under this section.(11)Notwithstanding anything contained in subsections (1) to (9), no person shall be proceeded against these sub-sections for the acts referred to therein if the total amount of tax evaded or attempted to be evaded is less than Rupees two hundred during the period of a year.(12)Where a dealer is accused of an offence specified in sub-sections (1), (2), (3), (4), (5), (6), or (7) or in clauses (a), (b), (c), (d), (e), (f), (g), (h) and (i) of sub-section (8), or sub section (10)the person deemed to be the manager of the business of such dealer under section 96 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.
