Offences and criminal penalties

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....n 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)  produces before the Commissioner, false bill, cash-memorandum, voucher, declaration, certificate, tax invoice or other document for claiming deduction on tax credit; or            (c)  produces false accounts, ....

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....m which may extend to three months and with a fine.       (4)  Whoever -            (a)    carries on business as a dealer without being registered in willful contravention of sub-section (1) of section 18 of this Act;            (b)   fails without sufficient cause to furnish any information required under section 21 of this Act;            (c)    ^3[***]            (d)   fails without sufficient cause to furnish any returns as required under se....

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....r obstructs the Commissioner or any officer exercising any other power conferred under this Act; shall, on conviction, be punished with imprisonment for a term which may extend to six months and with a fine.       (5)  Whoever aids or abets any person in the commission of any act specified in sub-sections (1) to (3) of this section shall, on conviction, be punished with rigorous imprisonment which may extend to six months, and with a fine.       (6)  Whoever commits any of the acts specified in sub-sections (1) to (5) of this section and the offence is a continuing one under any of the provisions of these sub-sections, shall, on conviction, be punished with a fine of not l....