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Sales Tax Act, 1990
CHAPTER VII OFFENCES, PENALTIES AND PUNISHMENT
Chapter-VII 1[Offences, Penalties and Punishment] 2[33. 1[Offences, Penalties and Punishment].- 3[***] Whoever commits any offence described in column (1) of the Table below shall, in addition to and not in derogation of any punishment to which he may be liable under any other law, be liable to the penalty mentioned against that offence in column (2) thereof:- TABLE Offence Penalties 4[and Punishment]. Section of the Act to which offence has reference (1) (2) (3) 1. Where any person fails to furnish a return within the due date such person shall pay a penalty 4 [and Punishment] of 5[fifty] thousand rupees: Provided that in case a person files a return within 6[ten] days of the due date, he shall pay a penalty 4[and Punishment] of 7[two] 8[thousand] rupees for each day of default. 26 9 [1A. Where any online marketplace, payment intermediary or courier fails to furnish prescribed monthly statement within due date Such person shall be liable to pay: Penalty of three lac rupees for first default if he fails to furnish the prescribed statement for two consecutive months; Penalty of one million rupees for each subsequent default within one year. 26 1B. Where any online marketplace, courier allow use of its services in the course of e-commerce by unregistered persons Such person shall be liable to pay: Penalty of five lac rupees for first default; Penalty of one million rupees for each subsequent default. 14] 2. Any person who fails to issue an invoice when required under this Act. such person shall pay a penalty 4[and Punishment] of 10[twentyfive thousand rupees or five per cent] of the amount of the tax involved, whichever is higher. 23 3. Any person who unauthorizedly issues an invoice in which an amount of tax is specified. such person shall pay a penalty 4[and Punishment] of 11[fifty] thousand rupees or 12[ten] per cent of the amount of the tax involved, whichever is higher. 3, 7 and 23 4. Any person who fails to such person shall pay a penalty 4[and Punishment] of five thousand rupees.…
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