THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005)
CHAPTER VIII : OFFENCES AND PENALTIES

Body 58: Offences and Penalties:

(1)If the assessing authority is satisfied that any dealer or other person has committed the offence mentioned in any clause of column (1) of the following chart it may, after such enquiry as deemed necessary, direct that such dealer or person shall pay, by way of penalty, in addition to the tax, if any, payable by him the amount mentioned in the related column (2), namely-

Column - 1	Column - 2
Offences	Penalties
(i) being liable for registration under this Act carries on or continues to carry on business as a dealer beyond thirty days from the date on which he becomes liable to obtain registration, without obtaining registration under and in accordance with the provisions of section 15 or section 16 or with out furnishing the security demanded under section 20;	(i) a sum of rupees two hundred for each month or part thereof for the default during the first three months and rupees five hundred for every month or part thereof after the first three months during which the default continues;
(ii) not being a registered dealer falsely represents that he is or was a registered dealer at the time when he sells or buys goods:	(ii) a sum not exceeding five thousand rupees;
(iii) knowingly uses a false registration number including the registration number of another person, with a view to evade or avoid or shift the liability to pay the tax;	(iii) a sum not exceeding ten thousand rupees;
(iv) has, without reasonable cause failed to furnish the return of his turnover or to furnish it within the time allowed and in the manner prescribed;	(iv) a sum not less than ten percent, but not exceeding twenty five percent of the tax due if the tax due is up to ten thousand rupees and fifty percent if the tax due is above ten thousand rupees; Provided where the time for extension has been obtained and late fee deposited the said penalty shall not be imposed; Provided further in cases where the tax liability is nil and the extension of time with late fee has not been obtained, a sum not exceeding rupees two thousand for each month or part thereof shall be imposed as penalty.
(v) has submitted a false return of his turnover under this Act;	(v) a sum not exceeding ten thousand rupees, or the amount of tax involved, whichever is higher;
(vi) has concealed particulars of his turnover or has deliberately furnished inaccurate particulars of such turnover;	(vi) a sum not less than fifty percent but not exceeding two hundred persent of the amount of tax which would thereby have been avoided,
(vii) has, without any reasonable cause failed- (a) to deposit the tax due under the Act, before furnishing the return or along with the return; (b) to pay within the time allowed the tax due under the provisions of the Act; (c) to deposit with the return , the amount realized as tax in excess of the amount due under the Act or any amount in lieu of such tax by giving it any name or color;	(vii) (a)(i) a sum equal to five percent of such tax if the delay in depositing such tax is not more than a month; and (ii) a sum which shall not be less than ten percent and not more than twenty percent of such tax if the delay in depositing such tax is more than a month and the amount of such tax is up to twenty thousand; and (iii) ) a sum which shall not be less than twenty percent and not more than thirty percent of such tax if the delay in depositing such tax is more than a month and the amount of such tax is more than twenty thousand, (b) (i) a sum equal to five percent of such tax if the delay in depositing such tax is not more than a month; and (ii) a sum which shall not be less than ten percent and not more than twenty percent of such tax if the delay in depositing such tax is more than a month and the amount of such tax is up to twenty thousand; and (iii) a sum which shall not be less than twenty percent and not more than thirty percent of such tax if the delay in depositing such tax is more than a month and the amount of such tax is more than twenty thousand. (c) a sum not less than the amount of tax realized or realized in excess but not more than twice the said amount.
(viii) fails to pay the amount in respect to which moratorium has been granted under the provisions of section 76, within the time specified therein;	(viii) a sum not less than ten percent, but not exceeding twenty five percent of the amount due if the amount due is up to ten thousand rupees and fifty percent if the amount due is above ten thousand rupees.
(ix) demands or charges on the sale or purchase of any goods tax not due under the provisions of this Act;	(ix) a sum not exceeding ten thousand rupees,
(x) realizes any amount as tax on sale or purchase of goods or any amount in lieu of such tax by giving it a different name or color in contravention of the provisions of sub-section (1) or sub-section (2) of section 22;	(x) a sum not less than the amount of tax realized or realized in excess but not exceeding three times of the said amount,
(xi) wrongly claims an amount as input tax credit or claims an input tax credit on the basis of false Sale Invoice;	(xi) a sum of rupees five thousand or three times of the amount claimed whichever is higher
(xii) produces a false proof of deposit of any amount of tax or fee or penalty or any sum due under this Act;	(xii) a sum of rupees five thousand or three times of the amount claimed whichever is higher.
(xiii) does not maintain books, accounts, documents in the prescribed manner; or	(xiii) a sum not exceeding five thousand rupees,
(xiv) has maintained or produced false accounts, registers or documents;	(xiv) a sum not less than fifty percent but not exceeding two hundred percent of the amount of tax which would thereby have been avoided;
(xv) refuses or neglects to furnish any information which may be in his knowledge or possession and which he has been required to furnish for the purpose of this Act, or furnishes information which is false in any material particulars;	(xv) A sum not exceeding rupees ten thousand for each default.
(xvi) fails to furnish the audit report in contravention of the provisions of section 62;	(xvi) a sum not exceeding five thousand rupees;
(xvii) refuses to permit or refuses or neglects to produce for inspection or examination any book, document or account or display materials in a computer or in a computer floppy or refuses to allow copies or printout to be taken in accordance with the provisions of section 42;	(xvii) a sum not exceeding ten thousand rupees;
(xviii) closes or leaves the place of his business with a view to prevent inspection under this Act or the rules made thereunder;	(xviii) a sum not exceeding five thousand rupees;
(xix) Omitted w.e.f. 01-03-2013
(xx) Fails or refuses to stop or keep stationary his vehicle for checking at a check post or barrier u/s 50-A or at any other place when so required to do so by an officer empowered u/s 42, 43, 43-A, 48 or 48-A;	(xx) a sum not exceeding ten thousand rupees.
(xxi) Fails to prepare, submit or carry the "Transit Pass" as per provision of section-50 or to deliver the same as provided in section 50A;	(xxi) A sum not exceeding forty percent of the value of goods involved or three times of the tax livable on such goods under any of the provisions of this Act, whichever is higher.
(xxiii) the owner or a person duly authorised by such owner or the driver or person-in-charge of a vehicle or of goods in movement , as the case may be, after preparing or submitting "Transit Pass" for transit of goods through the State, fails to produce copies of the "Transit Pass" along with goods before the officer in-charge of the check-post setup u/s 50-A or before the officer empowered u/s 42 or 43 or fails to prove that the goods have been carried outside the State as per provisions of Section 50;	(xxiii) A sum not exceeding forty percent of the value of goods involved or three times of the tax livable on such goods under any of the provisions of this Act, whichever is higher.
(xxiii) being a transporter or hirer or driver or person in charge of a vehicle has prepared documents showing the destination of goods to a place out side the State, fails to produce copies of authorisation for transit of goods along with goods before the officer-in-charge of the exit checkpost and/or fails to prove that after obtaining authorisation for transit from officer-in-charge of the entry checkpost, goods have been carried out side the State;	(xxiii) a sum not exceeding forty percent of the value of goods involved or three times of tax leviable on such goods under any of provisions of this Act, whichever is higher.
(xxiv) tampers with any seal put under sub-section (7) of section 42;	(xxiv) a sum not exceeding twenty five thousand rupees;
(xxv) fails to issue a Sale Invoice in accordance with the provisions of section 60, or has issued a Sale Invoice with incomplete or incorrect particulars or having issued such invoice he has failed to account for it correctly in his books of accounts;	(xxv) a sum of rupees one hundred or double the amount of tax involved, whichever is higher for the first default or two hundred rupees or four times of the tax involved whichever is higher for the second and each subsequent default,
(xxvi) issues a false Sale Invoice, voucher or other documents which he knows or has reasons to believe, to be false;	(xxvi) a sum not exceeding ten thousand rupees;
(xxvii) fails to issue a challan or transfer invoice or transport memo in respect of dispatch or delivery of goods in accordance with the provisions of this Act;	(xxvii) a sum of rupees one hundred or double the amount of tax involved, whichever is higher for the first default or two hundred rupees or four times of the tax involved whichever is higher, for the second and each subsequent default.
(xxviii) issues or receives a false Sale Invoice without sale or purchase of goods shown in such false Sale Invoice;	(xxviii) a sum not exceeding five thousand rupees.
(xxix) issues or furnishes a false or a wrong form of declaration or certificate by reason of which a tax on sale or purchase ceases to be leviable under this Act or the rules made thereunder;	(xxix) a sum of exceeding forty percent of the value of goods involved or three times of tax leviable on such goods under any of provisions of this Act, whichever is higher.
(xxx) makes use of or furnishes a prescribed form of declaration or certificate which has not been obtained by him or his principal or agent in accordance with the provisions of this Act or the rules made thereunder;	(xxx) a sum not exceeding forty percent of the value of goods involved or three times of tax leviable on such goods under any of provisions of this Act, whichever is higher.
(xxxi) transfers a prescribed form of declaration or certificate to any other person except for lawful purposes under the provisions of this Act or the rules made thereunder ;	(xxxi) a sum equal to three times of the amount of tax treating the turnover of the goods liable to tax or forty percent of value of goods mentioned on it whichever is higher and if the form of declaration or certificate is blank, a sum not exceeding ten thousand rupees.
(xxxii) receives or possesses or uses or furnishes with an intention to cause loss to the revenue, any prescribed form of declaration or certificate which has not been obtained by him or his principal or agent in accrodance with the provisions of this Act or the rules made thereunder;	(xxxii) a sum equal to three times of the amount of tax treating the turnover of the goods liable to tax or forty percent of value of the goods mentioned on it whichever is higher, and if the form of declaration or certificate is blank, a sum not exceeding ten thousand rupees,
(xxxiii) obstructs or prevents any officer from performing any of his functions or discharging his duties under this Act or abuses or threatens any officer;	(xxxiii) a sum not exceeding ten thousand rupees,
(xxxiv) provokes or invites other person or persons with a view to prevent any officer from performing his functions or discharging his duties under the Act or participates in an unlawful assembly with a view to prevent an officer from performing his functions or discharging his duties under this Act, or abuses or threatens any officer;	(xxxiv) a sum not exceeding ten thousand rupees,
(xxxv) makes false verifications or declaration on an application for registration or in connection with any other proceeding under this Act;	(xxxv) a sum not exceeding ten thousand rupees,
(xxxvi) otherwise acts in contravention of the provisions of this Act or the rules made thereunder,	(xxxvi) a sum not exceeding five thousand rupees.
(xxxvii) being liable for obtaining Tax Deduction Account Number under sub-section (13) of Section 35, fails to apply for Tax Deduction Account Number.	(xxxvii) a sum of rupees five hundred for each month or part thereof for the default during the first three months and rupees one thousands for every month or part thereof after the first three months during which the default continues.

Explanation - For the purpose of this section, the Assessing Authority includes an officer not below the rank of Commercial Tax Officer Grade I, posted at the check-post or also an officer authorized to exercise powers under section 42 or section 43 or both, as the case may be.

(2) A copy of the order passed under sub-section (1) shall be served on a dealer or the person concerned and the amount imposed by way of penalty shall be deposited by such dealer or person in the prescribed manner within thirty days of such service failing which it may be recovered as if it were an arrear of land revenue.

(3) No order shall be made under sub-section (1), unless the dealer or the other person concerned has been heard or has been given a reasonable opportunity of being heard.

(4) The provisions of this section shall mutatis mutandis be applicable to the executer, administrator and the legal representative of the deceased person.