OFFENCES & PENALTIES

According to Section 33, where any person who fails to furnish a return within the due date Such person shall pay a penalty of:

According to Section 33, any person who fails to issue an invoice when required under this Act, such person shall pay a penalty of five thousand rupees or three per cent of the amount of the tax involved, whichever is higher. So if penalty is 5,000/-and percentage. of tax is Rs.6000/- amount paid will be:

According to Section 34, default surcharge is applicable on a:

According to Section 34, default Surcharge is not applicable on any one of the following:

According to Section 34, default surcharge is not applicable on any one of the following:

According to Section 34, the rate of default surcharge shall be:

According to Section 34, in case, the default is on account of tax fraud, the person who has committed tax fraud shall pay default surcharge at the rate of _____ per month, of the amount of tax evaded, till such time the entire liability including the amount of default surcharge is paid:

According to Section 34, in case, the default is on account of refund fraudulently claimed, the person who has committed tax fraud shall pay default surcharge at the rate of _____ per month, of refund fraudulently claimed, till such time the entire liability including the amount of default surcharge is paid:

According to Section 34(2), for the purpose of calculation of default surcharge, in the case of inadmissible input tax credit, the period of default shall reckon from the:

According to Section 34(2), for the purpose of calculation of default surcharge, in the case of inadmissible refund, the period of default shall be reckoned from the:

According to Section 34(2), in the case of non-payment of tax or part thereof, the period of default shall be reckoned from the _____ day of a month (following the due date of the tax period to which the default relates) to the day preceding the date on which the tax due is actually paid:

According to Section 37, any officer of shall have powers to summon any person whose attendance he considers necessary either to tender evidence or to produce documents or any other thing in any inquiry which such officer is making for any of the purposes of this Act:

According to Section 37A, an officer of Inland Revenue not below the rank of an or any other officer of equal rank may cause arrest of such person:

According to Section 37A, an Officer of Inland Revenue, on the basis of  has reason to believe that any person has committed’ a tax fraud or any offence warranting prosecution under this Act, may cause arrest of such person.:

Where any person has committed a tax fraud or any offence warranting prosecution under this Act, the Commissioner may, either before or after the institution of any proceedings for recovery of tax, compound the offence if such person pays all of the following except:

According to Section 37A, where the person suspected of tax fraud or any offence warranting prosecution under this Act is – a company, _____ of that company whom the authorized officer has reason to believe is personally responsible for actions of the company contributing the tax fraud or any offence warranting prosecution under this Act shall be liable to arrest; provided that any arrest under this sub-Section shall not absolve the company from the liabilities of payment of tax, default surcharge and penalty imposed under this Act:

According to Section 37B, When an officer of Inland Revenue authorized in this behalf arrests a person under Section 37A, he shall immediately intimate the fact of the arrest of that person to the:

According to Section 37B, any person arrested under this Act shall be produced before the Special Judge or, if there is no Special Judge within a reasonable distance, to the nearest Judicial Magistrate, within  of such arrest, excluding the time necessary for the journey from the place of arrest to the Court of the Special Judge or, as the case may be, of such Magistrate:

When any person is produced before the Special Judge, he may, on the request of such person,• after perusing the record, if any and after giving the prosecution an opportunity of being heard, admit him to _____ on his executing a bona, with or without sureties, or refuse to admit him to and direct his detention at such place as he deems fit:

The Special Judge can cancel the bail of any person at a subsequent stage if, for any reason, he considers such cancellation necessary, but before passing such order he shall  such person, unless for reasons to be recorded he considers that the affording of such opportunity shall defeat the purposes of this Act:

According to Section 37C, no person shall be appointed as a Special Judge unless he is or has been a _____ Judge:

According to Section 37D, a Special Judge may, within the limits of his. jurisdiction _____ take _____ of any offence punishable under this Act:

According to Section 37D, a Special Judge may take cognizance of following offences punishable under this Act.

According to Section 37E, no court other than the  having jurisdiction, shall try an offence punishable under this Act:

Any person, including the Federal Government, the Board, the Commissioner or Director of Intelligence and Investigation or any other officer authorized in this behalf by the Board, aggrieved by any order passed or decision made by a Special Judge under this Act or under the Code of Criminal Procedure, 1898 (Act V of 1898), may, within days from the date of the order or decision, prefer an appeal to the High Court:

According to Section 38, an Officer of Inland revenue is allowed to have free access to any one of the following except:

According to Section 38, only one of the following of these shall not be able supply requisite information and render necessary assistance to the authorized officer in the course of inquiry or investigation under this Section:

According to Section 38A, the _____ may, by notice in writing, require any person, including a banking company, to furnish such information or such statement in connection with any investigation or inquiry in cases of tax fraud, as may be specified in such notice:

Where any officer of Inland Revenue has reason to believe that any documents or things which in his opinion, may be useful for, or relevant to, any proceedings under this Act are kept in any place, he may after obtaining a from the magistrate, enter that place and cause a search to be made at any time:

According to Section 40C, any registered person or class of registered persons or any goods or class of goods, specified by the Board, ‘in respect of which monitoring or tracking of production, sales, clearances, stocks or any other related activity may be implemented through or other means as may be prescribed:

For the purpose of monitoring by the Sales tax authorities According to Section 40C, no taxable goods shall be removed or sold by the manufacturer or any other person without affixing all of the following except:

According to Section 45A (3), No order shall be made under this Section after the expiry of years from the date of original decision or order of subordinate officer.

According to Section 45A, the _____ may, suo moto (on its own accord), call for and examine record of any proceeding under this Act or the rules made thereunder for the purpose satisfying himself as to the legality or propriety of any decision or order passed by an officer of Inland Revenue subordinate to him. and pass such order as he may deem fit

According to Section 45B, any person, other than the Sales Tax Department (itself), aggrieved by any decision or order passed under Sections 10, 11, 25, 36, or 66, by an officer of Inland Revenue may, within  days of the date of receipt of such decision or order, prefer appeal to the Commissioner Inland Revenue (Appeals):

According to Section 45B, an appeal preferred after the expiry of _____ days may be admitted by the Commissioner Inland Revenue (Appeals) if he is satisfied that the appellant has sufficient cause for not preferring the appeal within the specified period.

According to Section 45B, the Commissioner Appeals Inland Revenue may stay recovery proceeding for a period not exceeding days in aggregate:

According to Section 45B, the order by Commissioner Appeals shall be passed not later than days from the date of filing of appeal. This period may be extended not later than 30 days.

According to Section 45B, for reasons to be recorded in writing the Commissioner Appeals may extend the date of order but the period in no case shall exceed

In deciding an appeal, the Commissioner of Inland Revenue (Appeals) may make such further inquiry as may be necessary provided that he shall not remand the case for:

According to Section 46, any person including an officer of Inland Revenue not below the rank of an Additional Commissioner, aggrieved by any order passed by may within sixty days of the receipt of such decision or order, may prefer appeal to the Appellate Tribunal:—

According to Section 47, within  days of the communication of the order of the Appellate Tribunal, the aggrieved person or any officer of Inland Revenue not below the rank of an. Additional Commissioner, authorized by the Commissioner may prefer an application in the prescribed form along with a statement of the case to the High Court:

According to Section 47, the Reference to High Court will only entertain issues in which a question of may arise:

According to Section’ 47, the High Court can order the stoppage of recovery in a case for a period not exceeding months

According to Section 47A, only a  person can apply for alternative dispute resolution:

According to Section 47A, the Board may make appointment of a committee for the resolution any of the following issues except:

According to Section 47A, for the purpose of alternate dispute resolution, the Board may, after examination of the application of a registered person, appoint a committee within days of receipt of such application in the Board: