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State of Uttarakhand - Section

Section 58 in Uttaranchal Value Added Tax Act, 2005

58. [ Offences and Penalties. [Substituted vide Notification No. 1314/XXXVI(4)/2008, date 31-3-08.]

(1)If the Assessing Authority is satisfied that any dealer or other person has committed the offence in any clause of column (1) of the following chart it may, after such enquiry as deemed necessary, such dealer or person shall pay, by way of penalty, in addition to the tax, if any, payable by mentioned in the related column (2), namely-
Column-1 Offences Column-2 Penalties
(i) being liable for registration under this Actcarries on or continues to carry on business as a dealer beyondthirty days from the date on which he becomes liable to obtainregistration, without obtaining registration under and inaccordance with the provisions of Section 15 or Section 16 orwithout furnishing the security demanded u/s 20; (i) a sum of rupees two hundred for each monthor part thereof for the default during the first three months andrupees five hundred for every month or part thereof the firstthree months during which default continues;
(ii) not being a registered dealer falselyrepresents that he is or was a registered dealer at the time whenhe sells or buys goods; (ii) a sum not exceeding five thousand rupees;
(iii) knowingly uses a false registration numberincluding the registration number of another person, with a viewto evade or avoid or shift the liability to pay the tax rupees; (iii) a sum not exceeding ten thousand rupees;
(iv) has, without reasonable cause failed tofurnish the return of his turnover or to furnish it within thetime allowed and in the manner prescribed; (iv) [ a sum not lessthan ten percent, but not exceeding twenty five percent of thetax due if the tax due is up to ten thousand rupees and fiftypercent if the tax due is above ten thousand rupees; [Substituted vide Notification No. 331/XXXVI(3)/2010/52(1)/2010, dated 06-10-2010.]Provided where thetime for extension has been obtained and late fee deposited thesaid penalty shall not be imposed;Provided further in cases where the taxliability is nil and the extension of time with late fee has notbeen obtained, a sum not exceeding rupees two thousand for eachmonth or part thereof shall be imposed as penalty.]
(v) has submitted a false return of his turnoverunder this Act; (v) a sum not exceeding ten thousand rupees, orthe amount of tax involved, whichever is higher;
(vi) has concealed particulars of his turnoveror has deliberately furnished inaccurate particulars of suchturnover; (vi) a sum not less than fifty percent but notexceeding two hundred percent of the amount of tax which wouldthereby been avoided;
(vii) has, withoutany reasonable cause failed-(a) to deposit the tax due under the Act, beforefurnishing the return or along with the return; (vii) (a) a sum not less than ten percent, butnot exceeding twenty five percent of the amount due if the amountdue is upto ten thousand rupees and fifty percent if the amountdue, is above ten thousand rupees.
(b) to pay within the time allowed the tax dueunder the provisions of the Act; (b) a sum not less than ten percent, but notexceeding twenty five percent of the amount due if the amount dueis up to ten thousand rupees and fifty percent if the amount dueis above ten thousand rupees.
(c) to deposit with the return, the amountrealised as tax in excess of the amount due under the Act or anyamount in lieu of such tax by giving it any name or color; (c) a sum not less than the amount of taxrealized or realized in excess but not more than three times thesaid amount,
(viii) fails to pay the amount in respect towhich moratorium has been granted under the provisions of Section76, within the time specified therein; (viii) a sum not less than ten percent, but notexceeding twenty five percent of the due if the amount due is upto ten thousand rupees and fifty percent if the amount above tenthousand rupees.
(ix) demands or charges on the sale or purchaseof any good tax not due under the provisions of this Act; (ix) a sum not exceeding ten thousand rupees;
(x) realizes any amount as tax on sale orpurchase of goods or any amount in lieu of such tax by giving ita different name or color in contravention of the provisions ofsub-section (1) or sub- Section(2) of Section 22; (x) a sum not less than the amount of taxrealised or realised in excess but not exceeding three times ofthe said amount,
(xi) wrongly claims an amount as input taxcredit or claims an input tax credit on the basis of false SaleInvoice; (xi) a sum of rupees five thousand or times ofthe amount claimed whichever higher
(xii) produces a false proof of deposit of anyamount of tax or fee or penalty or any sum due under this Act; (xii) a sum of rupees five thousand or threetimes of the amount claimed whichever is higher.
(xiii) does not maintain books, accounts,documents in the prescribed manner; or (xiii) a sum not exceeding five thousand rupees;
(xiv) has maintained or produced false accounts,registers or documents; (xiv) a sum not less than fifty percent but notexceeding two hundred percent of the amount of tax which wouldthereby have been avoided;
(xv) refuses or neglects to furnish anyinformation which may be in his knowledge or possession and whichhe has been required to furnish for the purpose of this Act, orfurnishes information which is false in any material particulars; (xv) a sum not exceeding rupees two thousand foreach default;
(xvi) fails to furnish the audit report incontravention of the provisions of Section 62; (xvi) a sum not exceeding five thousand rupees;
(xvii) refuses to permit or refuses or neglectsto produce for inspection or examination any book, document oraccount or display materials in a computer or in a computerfloppy or refuses to allow copies or printout to be taken inaccordance with the provisions of Section 42; (xvii) a sum not exceeding ten thousand rupees;
(xviii) closes or leaves the place of hisbusiness with a view to prevent inspection under this Act or therules made thereunder; (xviii) a sum not exceeding five thousandrupees;
(xix) [ (***)] [Clause (xix) of sub-section (1) The Uttaranchal Value Added Tax Act, 2005 (Amendment) Act, 2012.] (xix) a sum not exceeding forty percent thevalue of goods involved or three times tax leviable on such goodsunder any of provisions of this Act, whichever is higher.
(xx) [ fails or refuses to stop or keepstationary his vehicle when asked to do so by theofficer-in-charge of a checkpost or barrier established underSection 47 or by an officer empowered u/s 42,43,43-A,48 or 48- A [Substituted by The Uttaranchal Value Added Tax Act, 2005 (Amendment) Act, 2012.] (xx) A sum not exceeding ten thousand rupees.]
(xxi) [ fails to obtain authorization fortransit of goods or to deliver the same, as provided in Section50;] [Substituted by The Uttaranchal Value Added Tax Act, 2005 (Amendment) Act, 2012.] (xxi) a sum not exceeding forty percent of thevalue of goods involved or three times of tax leviables on suchgoods under provisions of this Act.
(xxii) being a transporter or forwarding agentwho receives any goods from the driver or person in charge of avehicle coming from out-side the State for carrying them out-sidethe State but fails to prove that goods have been carried out-side the State; (xxii) a sum not exceeding forty percent of thevalue of goods involved or three times tax leviable on such goodsunder any of provisions of this Act, whichever is higher.
(xxiii) [ The owner or a person duly authorizedby such owner or the driver or person-in-charge of a vehicle orof goods in movement , as the case may be, after preparing orsubmitting "Transit Pass" for transit of goods throughthe State , fails to produce copies of the "Transit Pass"along with goods before the officer in-charge of the check-postsetup u/s 50-A or before the officer empowered u/s 42 or 43 orfails to prove that the goods have been carried outside the Stateas per provisions of Section 50; [Substituted by The Uttaranchal Value Added Tax Act, 2005 (Amendment) Act, 2012.] (xxiii) a sum not exceeding forty percent of thevalue of goods involved or three times of the tax livable on suchgoods under any of the provisions of this Act, whichever ishigher.]
(xxiv) tampers with any seal put undersub-section (7) of Section 42; (xxiv) a sum not exceeding twenty five thousandrupees;
(xxv) fails to issue a Sale Invoice inaccordance with the provisions of Section 60; or has issued aSales Invoice with incomplete or incorrect particulars or havingissued such invoice he has failed to account for it correctly inhis books of accounts; (xxv) a sum of rupees one hundred or double theamount of tax involved, whichever is higher for the firstdefault, or two hundred rupees or four times of the tax involvedwhichever is higher for the second and each subsequent default,
(xxvi) issues a false Sale Invoice, voucher orother documents which he knows or has reasons to believe, to befalse; (xxvi) a sum not exceeding ten thousand rupees;
(xxvii) fails to issue a challan or transferinvoice or transport memo in respect of dispatch or delivery ofgoods in accordance with the provisions of this Act; (xxvii) a sum of rupees one hundred or doublethe amount of tax involved, whichever is higher for the firstdefault or two hundred rupees or four times of the tax involvedwhichever is higher, for the first and each subsequent default.
(xxviii) issues or receives a false Sale Invoicewithout sale or purchase of goods shown in such false SaleInvoice; (xxviii) a sum not exceeding five thousandrupees.
(xxix) issues or furnishes a false or a worngform of declaration or certificate by reason of which a tax onsale or purchase ceases to be leviable under this Act or therules made there under; (xxix) a sum of exceeding forty percent of thevalue of goods involved or three times of the tax leviable onsuch goods under any of provisions of this Act, whichever ishigher.
(xxx) makes use of or furnishes a prescribedform of declaration or certificate which has not been obtained byhim or his principal or agent in accordance with the provisionsof this Act or the rules made thereunder; (xxx) a sum not exceeding forty percent of thevalue of goods involved or three times of tax leviable on suchgoods under any of provisions of this Act, whichever is higher.
(xxxi) transfers a prescribed form ofdeclaration or certificate to any other person except for lawfulpurposes under the provisions of this Act or the rules madethereunder; (xxxi) a sum equal to three times of the amountof tax treating the turnover of the goods liable to tax or fortypercent of value goods mentioned on it whichever is higher, andif the form of declaration or certificate is blank, a sum notexceeding ten thousand rupees.
(xxxii) receives or possesses or uses orfurnishes with an intention to cause loss to the revenue, anyprescribed form of declaration or certificate which has not beenobtained by him or his principal or agent in accordance with theprovisions of this Act or the rules made thereunder; (xxxii) a sum equal to three times of the amountof tax treating the turnover of the goods liable to tax or fortypercent of value of the goods mentioned, on it whichever ishigher, and if the form of declaration certificate is blank, asum not exceeding thousand rupees;
(xxxiii) obstructs or prevents any officer fromperforming any of his functions or discharging his duties underthis Act or abuses or threatens any officer; (xxxiii) a sum not exceeding ten thousandrupees;
(xxxiv) provokes or invites other person orpersons with a view to prevent any officer from performing hisfunctions or discharging his duties under the Act or participatesin an unlawful assembly with a view to prevent an officer fromperforming his functions or discharging his duties under thisAct, or abuses or threatens any officer; (xxxiv) a sum not exceeding ten thousand rupees;
(xxxv) makes false verifications or declarationon an application for registration or in connection with anyother proceeding under this Act; (xxxv) a sum not exceeding ten thousand rupees;
(xxxvi) otherwise acts in contravention of theprovisions of this Act or the rules made thereunder, (xxxvi) a sum not exceeding five thousand rupees.
(xxxvii) [ being liable for obtaining TaxDeduction Account Number under sub-section (13) of Section 35,fails to apply for tax deduction Account Number. [Clause (xxxvii) of Section 58 inserted vide Notification No. 331/XXXVI(3)/2010/52(1)/2010, dated 06-10-2010.] (xxxvii) a sum of rupees five hundred for eachmonth or part thereof for the default during the first threemonths and rupees one thousand for every month or part thereofafter the first three months during which the default continues;]
Explanation. - For the purpose of this Section, the Assessing Authority includes an officer not below the rank of Commercial Tax Officer, posted at the check post or also an officer authorised to exercise powers under Section 42 or Section 43 or both, as the case may be.] [Substituted by The Uttaranchal Value Added Tax Act, 2005 (Amendment) Act, 2012.]
(2)A copy of the order passed under sub-section (1) shall be served on a dealer or the person concerned and the amount imposed by way of penalty shall be deposited by such dealer or person in the prescribed manner within thirty days of such service failing which it may be recovered as if it were an arrear of land revenue.
(3)No order shall be made under sub-section (1), unless the dealer or the order person concerned has been heard or has been given a reasonable opportunity of being heard.
(4)The provisions of this Section shall mutatis mutandis be applicable to the executer, administrator and the legal representative of the deceased person.