Section 99(4) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(4)Whoever-(a)carries on business as a dealer without being registered in wilful contravention of sub-section (1) of section 18;(b)fails without sufficient cause to furnish any information required under section 21;(c)fails to surrender his certificate of registration as provided in sub-section (7) of section 22;(d)fails without sufficient cause to furnish any returns as required under section 27 by the date or in the manner prescribed;(e)without reasonable cause, contravenes any of the provisions of section 40;(f)without sufficient cause fails to issue invoice as required under section 50;(g)fails without sufficient cause, when directed so to do under section 48 to keep any accounts or record, in accordance with the directions;(h)fails without sufficient cause, to comply with any requirements made of him under section 58 or 59, or obstructs any officer making inspection or search or seizure under sections 60 and 61;(i)obstructs or prevents any officer performing any function under Chapter X;(j)being owner in charge of a goods vehicle fails, neglects or refuses to comply with any of the requirements contained in section 61; or(k)interferes with or obstructs the Commissioner or any officer exercising any other power conferred under this Regulation, shall, on conviction, be punishable with imprisonment for a term which may extend to six months, and with a fine.
