.-If any person-(a)[ furnishes a [* * *] [Substituted by Act 61 of 1972, Section 8, for Clause (a) (w.e.f. 1.4.1973). ] declaration under sub-section (2) of section 6 or sub-section (1) of section 6-A or sub-section (4) [or sub-section (8) of section 8] [Inserted by Act 20 of 2002, Section 153 (w.e.f. 11.5.2002). ], which he knows, or has reason to believe, to be false; or(aa)fails to get himself registered as required by section 7 or fails to comply with an order under sub-section (3-A) or with the requirements of sub-section (3-C) or sub-section (3-E) of that section;](b)being a registered dealer, falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration; or(c)not being a registered dealer, falsely represents when purchasing goods in the course of inter-State trade or commerce that he is a registered dealer; or(d)after purchasing any goods for any of the purposes specified in [clause (b) or clause (c) or clause (d)] [Substituted by Act 61 of 1972, Section 8, for " clause (b) (w.e.f. 1.4.1973). ] of sub-section (3) [or sub-section (6)] [Inserted by Act 20 of 2002, Section 153 (w.e.f. 11.5.2002). ] of section 8 fails, without reasonable excuse, to make use of the goods for any such purpose;(e)has in his possession any form prescribed for the purpose of sub-section (4) [or sub-section (8)] [Inserted by Act 20 of 2002, Section 153 (w.e.f. 11.5.2002). ] of section 8 which has not been obtained by him or by his principal or by his agent in accordance with the provisions of this Act or any rules made thereunder;(f)[ collects any amount by way of tax in contravention of the provisions contained in section 9-A,] [Inserted by Act 31 of 1958, Section 7 (w.e.f. 1.10.1958). ]he shall be punishable with simple imprisonment which may extend to six months, or with fine or with both; and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.[10-A. Imposition of penalty in lieu of prosecution [Inserted by Act 31 of 1958, Section 8 (w.e.f. 1.10.1958). ].- [(1)] If any person purchasing goods is guilty of an offence under clause (b) or clause (c) or clause (d) of section 10, the authority who granted to him or, as the case may be, is competent to grant to him a certificate of registration under this Act may, after giving him a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one and a half times [the tax which would have been levied under sub-section (2) of section 8 in respect of the sale to him of the goods, if the sale had been a sale falling within that sub-section:] [Substituted by Act 61 of 1972, Section 9, for certain words (w.e.f. 1.4.1973). ]Provided that no prosecution for an offence under section 10 shall be instituted in respect of the same facts on which a penalty has been imposed under this section.](2)[ The penalty imposed upon any dealer under sub-section (1) shall be collected by the Government of India in the manner provided in sub-section (2) of section 9-(a)in the case of an offence falling under clause (b) or clause (d) of section 10, in the State in which the person purchasing the goods obtained the form prescribed for the purposes of [sub-section (4) of section 8] in connection with the purchase of such goods;(b)in the case of an offence falling under clause (c) of section 10, in the State in which the person purchasing the goods should have registered himself if the offence had not been committed.]
