Tax Book 2023

Offences and Penalties Chapter- 09

Section Topic covered

For CA Mod F Students

33 Offences and penalties

34 Default Surcharge

34A Exemption from penalty and default surcharge

37 Power to summon persons to give evidence and produce documents in inquiries

37A Power to arrest and prosecute

37B Procedure to be followed on arrest of a person

37C Special Judges

37D Cognizance of offences by Special Judges

37E Special Judge, etc. to have exclusive jurisdiction

37G Transfer of cases

37H Place of sittings

37I Appeal to the High Court

38A Power to call for information

38B Obligation to produce documents and provide information

40C Monitoring or tracking by electronic or by other means

40D Provisions relating to goods supplied from tax-exempt areas

40E Licensing of brand name

MCQ’s with solutions

ICMAP past papers theoretical questions

(For CA MOD F students)

Offences and penalties (U/s 33): The Sales tax Act, 199, levied various punishments in the form of default
surcharge, penalties, prosecutions and imprisonment on certain actions, omissions, abstinence or defaults.
The various defaults under the Sales tax Act, 1990 along with punishments applicable on the same are as
under.

Offences Penalties

Section of the Act to

which offence has

reference

1. Where any person fails to furnish
   a return within the due date.

Such person shall pay a penalty of

Rs. 10 ,000:

26

Provided that in case a person files a

return within 1 0 days of the due date, he

shall pay a penalty of Rs. 2 00 for each

day of default.

2. Any person who fails to issue an Such person shall pay a penalty of
   Rs.5,000 or 3% of the amount of the tax

23

9 OFFENCES &^ PENALTIES^

Chapter