10. Penalties
If any person—
fails to get himself registered as required by section 7 or fails to comply with an order under sub-section (3A) or with the requirements of sub-section (3C) or sub-section (3E) of that section;
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
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
after purchasing any goods for any of the purposes specified in [clause (b) or clause (c) or clause (d)] of sub- section (3) [or sub-section (6)] of section 8 fails, without reasonable excuse, to make use of the goods for any such purpose;
has in his possession any form prescribed for the purpose of sub-section (4) [or sub-section (8)] 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 there under;
[(f) collects any amount by way of tax in contravention of the provisions contained in section 9A,] 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.
Amendment notes (5)
- Subs w.e.f. 1-4-1973 . Subs. by s. 8, ibid., for clause (a) (w.e.f. 1-4-1973).
- omitted w.e.f. 1-04-2007 . The words "certificate or" omitted by Act 16 of 2007, s. 6 (w.e.f. 1-04-2007).
- Ins w.e.f. 13-05-2002 . Ins. by Act 20 of 2002, s. 153 (w.e.f. 13-05-2002).
- Subs w.e.f. 1-4-1973 . Subs. by Act 61 of 1972, s. 8, for "clause (b)" (w.e.f. 1-4-1973).
- Ins w.e.f. 1-10-1958 . Ins. by Act 31 of 1958, s. 7 (w.e.f. 1-10-1958).