Section 23
Offences and penalties.
The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
About this Act
An Act to consolidate and amend the law relating to the levy of a tax on sales of motor spirit and lubricants in the Union territory of Manipur.
Whoever--
(a) carries on business as a dealer and acts in contravention of any of the provisions of this Act; or
(b) fails, without reasonable cause, to submit in due time any return as required by or under the provisions of this Act, or submits false return; or
(c) fails, when required by or under the provisions of this Act, to keep accounts or records of sales; or
(d) fails, when required by or under the provisions of this Act, to produce any accounts, evidence or documents or to furnish any information; or
(e) fails or neglects to comply with any requirement under the provisions of this Act; or
(f) knowingly produces false accounts, registers or documents, or knowingly furnishes incorrect information; or
(g) fraudulently or wilfully evades the payment of any tax due under this Act, or conceals his liability to such tax; or
(h) fails to pay within the time allowed any tax or penalty due from him; or
(i) prevents or obstructs inspection or entry by any officer acting under the provisions of this Act; or
(j) demands or charges from any purchaser sales-tax as such at a rate higher than that payable under this Act;
shall be punishable with imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both and when the offence is a continuing one, with a daily fine not exceeding fifty rupees during the period of the continuance of the offence.
(a) carries on business as a dealer and acts in contravention of any of the provisions of this Act; or
(b) fails, without reasonable cause, to submit in due time any return as required by or under the provisions of this Act, or submits false return; or
(c) fails, when required by or under the provisions of this Act, to keep accounts or records of sales; or
(d) fails, when required by or under the provisions of this Act, to produce any accounts, evidence or documents or to furnish any information; or
(e) fails or neglects to comply with any requirement under the provisions of this Act; or
(f) knowingly produces false accounts, registers or documents, or knowingly furnishes incorrect information; or
(g) fraudulently or wilfully evades the payment of any tax due under this Act, or conceals his liability to such tax; or
(h) fails to pay within the time allowed any tax or penalty due from him; or
(i) prevents or obstructs inspection or entry by any officer acting under the provisions of this Act; or
(j) demands or charges from any purchaser sales-tax as such at a rate higher than that payable under this Act;
shall be punishable with imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both and when the offence is a continuing one, with a daily fine not exceeding fifty rupees during the period of the continuance of the offence.