10. PENALTIES. –
If any person—1[(a) furnishes a 2[***] declaration under sub-section (2) of section 6 or sub-section (1) of section 6A or sub-section (4) 3[or sub-section (8)] of section 8, which he knows, or has reason to believe, to be false; or
(aa) fails to get himself registered as required by section 7 or fails to comply with an order under sub-section (3A) or with the requirements of sub-section 3(C) or sub-section (3E) of that section;]
(b) being a registered dealer, falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration; or
(c) not being a registered dealer, falsely represents when purchasing goods in the course of inter-State trade or commerce that he is a registered dealer; or
(d) after purchasing any goods for any of the purposes specified in 4[clause (b) or clause (c) or clause (d)] of sub-section (3) 3[or sub-section (6)] of section 8 fails, without reasonable excuse, to make use of the goods for any such purpose;
(e) has in his possession any form prescribed for the purpose of sub-section (4) 3[or sub-section (8)] of section 8 which has not been obtained by him or by his principal or by his agent in accordance with the provisions of this Act or any rules made thereunder;
5[(f) collects any amount by way of tax in contravention of the provisions contained in section 9A,]
he shall be punishable with simple imprisonment which may extend to six months, or with fine or with both; and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.
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1. Subs. by Act 61 of 1972, sec. 8, for clause (a) (w.e.f. 1-4-1973).
2. The words “certificate or” omitted by Act 16 of 2007, sec. 6 (w.e.f. 1-4-2007).
3. Ins. by Act 20 of 2002, sec. 153 (w.e.f. 11-5-2002).
4. Subs. by Act 61 of 1972, sec. 8, for “clause (b)” (w.e.f. 1-4-1973).
5. Ins. by Act 31 of 1958, sec. 7 (w.e.f. 1-10-1958).
