Section 74 in The M.P. Vanijyik Kar Adhiniyam, 1994
74. Offences and penalties.
(1)Whoever-(a)collects any amount by way of tax in contravention of Section 11; or(b)fails to get himself registered as required by sub-section (1) or sub-section (2) of Section 22; or(c)fails, without sufficient cause, to submit any return as required by sub-section (1) of Section 26 or submits false return or furnishes a false statement; or(d)without reasonable cause fails to pay the tax due within the time allowed; or(e)fails or neglects to issue bill or cash memorandum or to keep or preserve the bill or cash memorandum as required under Section 43; or(f)not being a registered dealer falsely represents when purchasing goods that he is a registered dealer; or(g)fails to keep accounts or records of sales or purchases in accordance with any requirement made of him under Section 42; or(h)knowingly produces incorrect accounts, registers or documents or knowingly furnishes incorrect information; or(hh)[ (i) fails to file a declaration under sub-section (5) of Section 45-A; or [Inserted by M.P. Commercial Tax (Second Amendment) Act, 2002, w.e.f. 13-8-2002.](ii)prevents or obstructs the interception or search of any vehicle or obstructs inspection of any goods under section 45-A or 45-C or 45-D; or(iii)fails to file a declaration under Section 45-E; or](i)neglects to furnish any information required by Section 48; or(j)refuses or fails to comply with any requirement made of him under Section 45 or Section 56 or sub-section (1) of Section 57; or(k)makes a false statement in a verification or declaration prescribed under this Act which he either knows or believes to be false or does not believe to be true; or(l)fails to send intimation required under clause (i) of sub-section (1) of Section 58; or(m)fails to maintain a register in accordance with the provisions of clause (ii) of sub-section (1) of Section 58 or refuses or fails to produce the same when required so to do under the said clause; or(n)collects any amount by way of tax in contravention of the provisions of sub-section (1) of Section 73;shall without prejudice to the recovery of the tax or penalty that may be due from him, be punishable with-(i)(a)imprisonment which may extend to three years and a fine which may extend to two thousand rupees or equal to the amount of tax remained to be paid by the dealer whichever is higher, in respect of offence under clause (b); and(b)imprisonment which may extend to three years and a fine which may extend to two thousand rupees in respect of offence under clause (c), (f), (h) or (k); and when the offence is a continuing offence a further fine which may extend to rupees one hundred for every day, the offence continues.(ii)imprisonment which may extend to six months or a fine which may extend to one thousand rupees or both in respect of offences not covered by clause (i) and where the offence in respect of which a fine has been imposed, is a continuing offence, a further fine which may extend to rupees fifty for every day the offence continues.Explanation. - For the purpose of liability to punishment under this sub-section the expression dealer or person shall mean,-(a)the partners in relation to a partnership concern;(b)the president and secretary of the managing body in relation to co-operative society;(c)the proprietor in relation to a proprietorship concern;(d)the karta or manager in relation to Hindu Undivided Family; and(e)the secretary, manager and directors in relation to a company incorporated under the Companies, Act, 1956 (No. 1 of 1956);(2)No Court shall take cognizance of any offence punishable under this Act or any rules made thereunder except with the previous sanction of the Commissioner and no Court inferior to that of a magistrate of the first class shall try any such offence.(3)Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (No. 2 of 1974), all offences punishable under his Act shall be congnisable and bailable.(4)Subject to such conditions as may be prescribed, the Commissioner may authorise any person appointed under Section 3 to assist him to investigate all offences punishable under this Act.(5)Every person authorised under sub-section (4) shall, in the conduct of such investigation exercise the powers conferred by the Code of Criminal Procedure, 1973 (No. 2 of 1974) upon an officer-in-charge of a police station for the investigation of a cognisable offence.
