Offences and Penalties Chapter- 09
ICMAP PAST PAPERS THEORETICAL QUESTIONS
Q. No. 6(a) February 2013 What are the penalties of the following defaults under the provisions of the
Sales Tax Act, 1990?
(i) Any person who fails to furnish a return within due date under section 26 of the Act.
(ii) Any person who fails to issue an invoice when required under section 23 of the Act,
(iii) Any person who fails to make payment in the manner prescribed under section 73 of the Act.
Q.4 (c) APRIL 2012 What are the penalties in respect of the following offences u/s 33 of the Sales Tax Act,
1990?
(i) A person who fails to maintain records required u/s 22 and 24 of this Act or the rules made there
under.
(ii) Any person who obstructs an authorized officer in the performance of his official duty in general or in
respect of Section 31 of the Act.
(iii) What penalties shall be applicable in respect of the following contraventions of the law:
(a) Failure in furnishing a return;
(b) Non-payment of tax or failure in payment of tax; and
(c) Concealment of Income.