Section 18 in The Delhi Sales Tax on Right to Use Goods Act, 2002
18. Offences.
(1)Where any person-(a)liable to be registered under this Act fails to register himself;(b)liable to file the return, fails to file return or pay the tax due according to such return within the time stipulated together with interest accrued thereon, if any, knowingly prepares or produces false accounts, registers or documents, or furnishes false returns in relation to his business, or makes a false disclosure or averment in any statement required to be recorded or in any declaration required to be filed under this Act or the rules framed thereunder;(c)intentionally avoids or evades or conceals tax or deliberately conceals his turnover or tax liability in any manner;(d)deliberately disregards a notice of demand or fails to pay the amount in terms of any notice of demand and a period of six months has lapsed since the receipt of the notice of demand by him;(e)prevents or obstructs in any manner the Commissioner or any officer authorized by him in this behalf under this Act, to enter, inspect and search the place of business or any other place where the goods or the accounts, registers and documents are believed to be kept, or prevents or obstructs the Commissioner or such officer to seize the goods or the accounts, registers and documents;(f)fails to make deduction of tax at source or, after deducting fails to deposit amount so deducted as required under Section 12 of this Act;(g)enters into a transaction with any other person without obtaining from him a tax clearance certificate under Section 13 of this Act;(h)fails to maintain accounts in the manner as required under Section 11 of this Act;(i)aids or abets any person in the commission of any such offence as aforesaid.He shall be punishable with simple imprisonment for a term which may extend to six months or with fine which may extend to twenty thousand rupees, or with both.Explanation. - An offence under clause (d) of this sub-section shall be deemed to be a continuing offence until full payment is made.(2)Where an offence under this Section is committed with regard to a business, every person, who was responsible for the conduct of the business at the time when the offence was committed or who was answerable for a legal lapse in any manner by his action or omission, shall be liable to be proceeded against and punished under this section.(3)Without prejudice to the provisions contained in sub- section (2), where an offence under this section is committed by a firm or a company and it is found that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any partner of the firm or Chairman, Managing Director or Director of the company, such partner, Chairman, Managing Director or Director shall be personally liable to be proceeded against and punished under this section.(4)Any proceeding under this Act including the proceeding of assessment, reassessment, rectification or recovery other than the proceeding for imposition of penalty, shall be carried on without prejudice to any prosecution under this section.(5)If a dealer fails without reasonable cause to comply with any of the provisions of this Act or the rules framed thereunder, shall, if no other penalty is provided under this Act for such contravention or failure, be liable to imposition of penalty, not less than five thousand rupees and not exceeding fifteen per cent of the value of goods and where such contravention or failure is continuing one, to a further penalty not exceeding five hundred rupees for each day of default during the period of the continuance of the contravention or failure:Provided that no such penalty shall be imposed without affording the dealer an opportunity of being heard.(6)Notwithstanding anything to the contrary contained in the Code of Criminal Procedure, 1973 (2 of 1974), all offences defined in sub-section (1) shall be cognizable and bailable.(7)No court shall take cognizance of any offence punishable under this Act or the rules framed thereunder, except with the previous sanction of the Commissioner, and no court inferior to that of a Metropolitan Magistrate shall try any such offence.
