(a)carries on business as a dealer without being registered in contravention of section 29, or(b)knowingly furnishes a false declaration or a false return, or(c)not being a Registered dealer under section 29 or 30 falsely represents that he is or was a registered dealer at the time when he sells or buys any goods, or(d)not holding a Licence, Recognition or Permit represents at the time when he purchases or sells any goods that he holds as the case may be, a Licence, Recognition or Permit, or(e)gives a certificate under section 12 or 13 which he knows or has reasons to believe to be false, or(f)gives a certificate regarding compliance with any condition imposed under section 49 which he knows or has reason to believe to be false, or(g)fails when directed so to do under section 58 to keep any accounts or records in accordance with the direction, or(h)fails to comply with any requirement made of him under section 59, 59A or 59B, or(i)knowingly produces false accounts, registers or documents or knowingly furnishes incorrect information, or(j)obstructs any officer making an inspection or search or seizure under section 59 or section 59B, or(k)aids or abets any person in the commission of any acts specified in clauses (a) to (j),shall, on conviction, be punished with simple imprisonment which may extend to six months or with fine not exceeding two thousand rupees, or with both; and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the period of the continuance of the offence.(2)Where a dealer is accused of an offence specified in clause (b), (d), (e), (f), (g), (h) or (i) of sub-section (1), the person deemed to be the manager of the business of such dealer under section 60 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.(3)No prosecution for an offence under this Act shall be instituted in respect of the same facts on which a penalty has been imposed by the Commissioner under any provisions of this Act.
