(1)Any person who, being a [proprietor or stockist] [Substituted by Act 7 of 1997 w.e.f. 1.4.1997] liable to pay tax under this Act,-(a)furnishes or allows or causes to be furnished an incorrect or incomplete return or fails to submit the returns as required by or under the provisions of this Act, or(b)fraudulently evades or allows to be evaded the payment of any tax due from him, or(c)fraudulently makes or causes or allows to be made any wrong entry in, or fraudulently omits or causes or allows to be omitted any entry from, any statement furnished or any accounts or register, or(d)knowingly collects from any person any amount by way of tax in excess of the amount of tax payable by him under the provisions of this Act, or(e)willfully acts in contravention of any of the provisions of this Act or the rules made thereunder or any lawful orders passed in accordance therewith,(f)[ fails to maintain true and complete accounts,] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997]shall, on conviction be punished with imprisonment for a term which may extend to six months or with fine [which shall not be less than 3[one thousand rupees]3 but which may extend to [five thousand rupees] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986]] or with both.(2)No court shall take cognizance of any offence punishable under sub-section (1) except upon a report in writing of the facts constituting such offence made by the [Luxury Tax Officer] [Substituted by Act 10 of 1986 w.e.f. 31.3.1986].
