Offences and criminal penalties

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....oods bought or sold by him in contravention of section 48,; or (c) issues to any person a false invoice, bill, cash-memorandum, voucher or other document which he knows or has reason to believe to be false; shall, on conviction, be punished with rigorous imprisonment for a term which may extend to six months and with a fine. (2) Whoever knowingly - (a) furnishes a false return; (b) produc....

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.... six months and with a fine. (3) Whoever, willfully attempts, in any manner whatsoever, to evade payment of tax, penalty or interest or all of them under this Act, shall, on conviction, be punished - (a) in any case where the amount involved exceeds fifty thousand rupees during the period of a year, with rigorous imprisonment for a term which may extend to six months and with a fine; and (b)....

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....ep any accounts or record, in accordance with the directions; (h) fails without sufficient cause, to comply with any requirements made of him under 1[sections 58, 58A or 59] of this Act, or obstructs any officer making inspection or search or seizure under sections 60 and 61 of this Act; (i) obstructs or prevents any officer performing any function under Chapter X of this Act; (j) being owne....

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....be punished with a fine of not less than one hundred rupees per day during the period of the continuance of the offence, in addition to the punishments provided under this section. 2[(7) Notwithstanding anything contained in sub-sections (1) to (5) of this section, no person shall be proceeded under these sub-sections, if (a) the total amount involved is less than two hundred rupees during the ....