(1)Without prejudice to any action taken or that may be taken or any order passed or may be passed under any of the provisions of this Act, whoever-(a)being a dealer, sells or purchases goods in contravention of sub-section (2) of section 10 or fails or neglects to comply with the provisions of sub-section (1) thereof; or(b)fails without sufficient cause, to submit any return required under section 11 or wilfully submits a false return; or(c)not being a registered dealer falsely represents that he is such a dealer; or(d)fails or neglects to maintain or produce accounts under section 18 or produces false and incorrect accounts or(e)prevents or obstructs any authority under this Act in the performance of its duties and functions under this Act; or(f)fails to pay the tax due in accordance with section 14; or(g)contravenes the provisions of section 15; or(h)fails to furnish the information or particulars mentioned in section 19; or(i)contravenes section 26; or(j)abets any person in the commission of any of the offences specified in clauses (a) to (i);shall be punishable with imprisonment of either description which may extend to one year or with fine which may extend to ten thousand rupees or with both and if the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the period the offence continues.
