Section 18(1) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(1)Where any person-(a)liable to be registered under this Act fails to register himself;(b)liable to file the return, fails to file return or pay the tax due according to such return within the time stipulated together with interest accrued thereon, if any, knowingly prepares or produces false accounts, registers or documents, or furnishes false returns in relation to his business, or makes a false disclosure or averment in any statement required to be recorded or in any declaration required to be filed under this Act or the rules framed thereunder;(c)intentionally avoids or evades or conceals tax or deliberately conceals his turnover or tax liability in any manner;(d)deliberately disregards a notice of demand or fails to pay the amount in terms of any notice of demand and a period of six months has lapsed since the receipt of the notice of demand by him;(e)prevents or obstructs in any manner the Commissioner or any officer authorized by him in this behalf under this Act, to enter, inspect and search the place of business or any other place where the goods or the accounts, registers and documents are believed to be kept, or prevents or obstructs the Commissioner or such officer to seize the goods or the accounts, registers and documents;(f)fails to make deduction of tax at source or, after deducting fails to deposit amount so deducted as required under Section 12 of this Act;(g)enters into a transaction with any other person without obtaining from him a tax clearance certificate under Section 13 of this Act;(h)fails to maintain accounts in the manner as required under Section 11 of this Act;(i)aids or abets any person in the commission of any such offence as aforesaid.He shall be punishable with simple imprisonment for a term which may extend to six months or with fine which may extend to twenty thousand rupees, or with both.Explanation. - An offence under clause (d) of this sub-section shall be deemed to be a continuing offence until full payment is made.
