Section 93(1) in West Bengal Value Added Tax Act, 2003
(1)Whoever-(a)fails to reverse input tax credit or input tax rebate as required by section 22; or(b)carries on business as a dealer without furnishing the security demanded under section 26; or(c)[neglects or refuses to furnish information as required by section 27A, or furnishes such information which is found to be incorrect;or] [Substituted by S. 6 (27) (a) (i) of WB Act XIII of 2005 w.e.f. 9.8.2005 for '(c) neglects or refuses or furnishes incorrect information as required by section' 27A; or.](d)[neglects or refuses to furnish information as required by section 30B,or furnishes such information which is found to be incorrect; or] [Substituted by S. 6 (27) (a) (ii) of WB Act XIII of 2005 w.e.f. 9.8.2005 for '(d) neglects or refuses or furnishes incorrect information as required by section 30B; or'.](e)fails to pay full amount of net tax or any other tax payable for any tax period or in accordance with the provisions of sub-section (2) of section 32; or(f)fails to make payment of interest payable under section 33 or section 34 or section 34A; or(g)fails to comply with the provisions of section 63; or(h)[neglects or refuses to furnish information as required by section 66A, or furnishes such information which is found to be incorrect;or] [Substituted by S. 6 (27) (a) (iii) of WB Act XIII of 2005 w.e.f. 9.8.2005 for '(h) neglects or refuses or furnishes incorrect information as required by section 65A; or'.](i)contravenes the provisions of section 73; or(j)fails to make fully payment of penalty imposed under section 79; or(k)fails to comply with any requirement under section 81;shall be punishable with simple imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both and, a court having jurisdiction may, in addition to any fine as aforesaid, order confiscation of any goods sees under section 76 for the offence of contravention of section 73.
