58. Failure to furnish security maintain or preserve accounts, furnish accounts etc.
- Whoever:-(a)Being liable to pay tax under this Act, fails to get himself registered, or(b)Not being a registered dealer represents when purchasing goods, that he is a registered dealer, or(c)Not being a registered dealer collects any sum purporting to be by way of tax under this Act or being a registered dealer collects any sum purporting to be by way of tax on the sale of goods in respect of which he is not liable to pay tax or at a rate exceeding the rate at which he is liable to pay tax, or(d)Being a registered dealer represents when purchasing goods or class of goods not covered by his certificate of registration that such goods are covered by such certificates, or(e)Contravenes the requirement of subsection (4) of section 15 or the Rules made there under; or(f)Obstructs or prevents any authority under this Act from making an inspection under section 45 or exercising the power to search, seize or seal under section 44 or contravenes the provisions of section 45, or(g)Contravenes the provisions of section 54 shall be punishable with imprisonment of either description for a term which may extend to one year or with fine or with both.
