(1) If a person commits any of the following offences, the tax officer may impose a penalty as follows:-

(a) In case of contravention of sub-section (1) or (2) of section 10, every Tax levied for the tax period and ten thousand rupees,

(b) one thousand rupees immediately in case of violation of sub-section (5), (6) or (7) of section 10,

(c) Tax levied in case of violation of section 14 and two thousand rupees,

(d) Tax levied in case of violation of section 15 and hundred percent amount thereof,

(e) Sub-section of section 16 According to (1), ten thousand rupees if the account of the business is not kept up to date and five thousand rupees if the account of the business is not allowed to be inspected, (f) up to five thousand rupees if the sub-section (2) of section 16 is violated,

(g) In case of violation of sub-section (3) or (4) of section 16, ten thousand rupees,

(h) In case of violation of the provisions of section 18, 0.05 per cent of the tax levied per day or per tax The amount which is more than one thousand rupees during the period,

(i) If there is opposition to the work as per section 23, then five thousand rupees will be refunded immediately,

(j) If it is found that the invoice has been deducted by under-invoicing. Two thousand rupees for each invoice or the amount of penalty levied under sub-section (2), whichever is higher, but if the office considers it necessary, the goods with lower invoice can be procured as prescribed.

(k) This Act or this If a person violates the rules made under the Act, he will be fined one thousand rupees.

(2) If a person commits any of the following offences, the tax officer may punish such person with a fine of up to 100% of the amount of tax defaulted or with imprisonment for 6 months or both:-

(a) preparing false accounts or invoices or other documents,

(b) committing fraud or tax evasion,

(c) registering by an unregistered person If treated as a person,

(d) If transacted in violation of section 30.