Registration
(a) fails to comply with the provisions of sub-section (2) of section 23; or
(b) fails to surrender his certificate of registration as provided in sub-section (7) of section 23; the registered dealer shall be liable to pay by way of penalty a sum equal to Rupees one hundred for every day of default subject to a maximum of Rupees five thousand.
(7) Falsely represent status.
(a) has applied for registration under section 19(4);
(b) has been registered; and
(c) either -
(i) has failed to under take activities which would make the person a dealer within the period specified in his application; or
(ii) has failed to comply with any of the restrictions or conditions subject to which such registration was granted, the person shall be liable to pay a penalty of Rupees ten thousand.
Returns
(a) fails to furnish any return by the due date; or
(b) fails to furnish with a return any other document that is required to be furnished with the return; or
(c) being required to revise a return already furnished, fails to furnish the revised return by the due date; the person is liable to pay by way of penalty a sum of Rupees one hundred per day from the day on which the requirement arose until the failure is rectified;
(a) furnishes a return under this Act which is false, misleading or deceptive in a material particular; or
(b) omits from a return furnished under this Act any matter or thing without which the return is false, misleading or deceptive in a material particular; shall be liable to pay by way of penalty a sum of Rupees one lakh or the amount of the tax deficiency, whichever is the greater.
(a) has claimed tax credit under section 15 to which he is not entitled; or
(b) has claimed a greater tax credit under section 15 than is allowed; is liable to pay by way of penalty an amount equal to the amount of tax credit so claimed or Rupees ten thousand, whichever is the greater.
(a) 100% of the deficiency, where the deficiency resulted from the intentional disregard of the law by the person;
(b) 50% of the deficiency, where the deficiency resulted from careless disregard of the law by the person;
(c) 10% of the deficiency, where the deficiency resulted from an honest and reasonable mistake made by the person;
(d) 20% of the deficiency, in any other case. Records, accounts and invoices
(a) prepare records or accounts;
(b) prepare records or accounts in a prescribed manner;
(c) retain records or accounts; or and the person -
(i) fails to prepare the required records and accounts;
(ii) fails to prepare records and accounts in the prescribed manner; or
(iii) fails to retain the records and accounts for the prescribed period; the person is liable to pay by way of penalty a sum of Rupees fifty thousand or twenty per cent of the tax deficiency, whichever is the greater.
(a) has issued a tax invoice or retail invoice with incomplete or incorrect particulars; or
(b) having issued a tax invoice or retail invoice, has failed to account correctly it in his books of account; the person shall be liable to pay by way of penalty an amount of Rupees fifty thousand or twenty per cent of the tax deficiency, whichever is the greater.
Penalties on the import of goods
(a) tax on goods imported into Arunachal Pradesh by an Approved Road Transporter has not been paid by the due date for payment of the tax, and
(b) the goods are in Arunachal Pradesh and not in an Approved Warehouse at that time, the Approved Road Transporter shall be liable to pay to the Commissioner a penalty equal to the amount of tax owed on the goods.
(a) tax has not been paid on the import of goods into Arunachal Pradesh ;
(b) the goods have been deposited into an Approved Warehouse; and
(c) either -
(i) the goods are removed from the Approved Warehouse for delivery to a person in Arunachal Pradesh, or
(ii) the goods remain in the Approved Warehouse more than one month after their deposit, the operator of the Approved Warehouse shall be liable to pay to the Commissioner a penalty equal to the amount of tax owed on the goods.
(a) tax has not been paid on the import of goods into Arunachal Pradesh,
(b) the goods have been deposited into an Approved Warehouse, and
(c) the goods are sold to a person in Arunachal Pradesh, are delivered to a person in Arunachal Pradesh or are otherwise used or consumed in Arunachal Pradesh, the goods shall be treated as being for consumption, use or sale in Arunachal Pradesh at that time and the importer shall be liable to pay to the Commissioner the amount of tax unpaid on the goods and a penalty equal to the amount of tax owed on the goods.
(a) tax has been paid on the goods in the vehicle and the person in charge does not tender on demand proof in the prescribed form of the payment;
(b) the person is an Approved Road Transporter and the person is not;
(c) the goods in the goods vehicle are for delivery to registered dealer and the documents carried by the person disclose that the goods are for delivery to a person other than a registered dealer; or
(d) the goods in the goods vehicle are for delivery to an Approved Warehouse and the documents carried by the person disclose that the goods are for delivery to a person other than an Approved Warehouse; he shall be liable to a penalty equal to Rupees ten thousand.
General Administration
(a) makes a statement to the Commissioner which is false, misleading or deceptive in a material particular; or
(b) omits from a statement made to the Commissioner any matter or thing without which the statement is false, misleading or deceptive in a material particular; the person shall be liable to pay by way of penalty a sum of Rupees one lakh or the amount of the tax deficiency, whichever is the greater.
Section 87 • Arunachal Pradesh Goods Tax Act, 2005
87. Administrative penalties.
arunachal-pradesh-goods-tax-act-2005-sec-87.json
•
Section 87
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"act_title": "Arunachal Pradesh Goods Tax Act, 2005",
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"number": "87",
"title": "87. Administrative penalties.",
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"content": "Registration\n(a) fails to comply with the provisions of sub-section (2) of section 23; or\n(b) fails to surrender his certificate of registration as provided in sub-section (7) of section 23; the registered dealer shall be liable to pay by way of penalty a sum equal to Rupees one hundred for every day of default subject to a maximum of Rupees five thousand.\n(7) Falsely represent status.\n(a) has applied for registration under section 19(4);\n(b) has been registered; and\n(c) either -\n(i) has failed to under take activities which would make the person a dealer within the period specified in his application; or\n(ii) has failed to comply with any of the restrictions or conditions subject to which such registration was granted, the person shall be liable to pay a penalty of Rupees ten thousand.\nReturns\n(a) fails to furnish any return by the due date; or\n(b) fails to furnish with a return any other document that is required to be furnished with the return; or\n(c) being required to revise a return already furnished, fails to furnish the revised return by the due date; the person is liable to pay by way of penalty a sum of Rupees one hundred per day from the day on which the requirement arose until the failure is rectified;\n(a) furnishes a return under this Act which is false, misleading or deceptive in a material particular; or\n(b) omits from a return furnished under this Act any matter or thing without which the return is false, misleading or deceptive in a material particular; shall be liable to pay by way of penalty a sum of Rupees one lakh or the amount of the tax deficiency, whichever is the greater.\n(a) has claimed tax credit under section 15 to which he is not entitled; or\n(b) has claimed a greater tax credit under section 15 than is allowed; is liable to pay by way of penalty an amount equal to the amount of tax credit so claimed or Rupees ten thousand, whichever is the greater.\n(a) 100% of the deficiency, where the deficiency resulted from the intentional disregard of the law by the person;\n(b) 50% of the deficiency, where the deficiency resulted from careless disregard of the law by the person;\n(c) 10% of the deficiency, where the deficiency resulted from an honest and reasonable mistake made by the person;\n(d) 20% of the deficiency, in any other case. Records, accounts and invoices\n(a) prepare records or accounts;\n(b) prepare records or accounts in a prescribed manner;\n(c) retain records or accounts; or and the person -\n(i) fails to prepare the required records and accounts;\n(ii) fails to prepare records and accounts in the prescribed manner; or\n(iii) fails to retain the records and accounts for the prescribed period; the person is liable to pay by way of penalty a sum of Rupees fifty thousand or twenty per cent of the tax deficiency, whichever is the greater.\n(a) has issued a tax invoice or retail invoice with incomplete or incorrect particulars; or\n(b) having issued a tax invoice or retail invoice, has failed to account correctly it in his books of account; the person shall be liable to pay by way of penalty an amount of Rupees fifty thousand or twenty per cent of the tax deficiency, whichever is the greater.\nPenalties on the import of goods\n(a) tax on goods imported into Arunachal Pradesh by an Approved Road Transporter has not been paid by the due date for payment of the tax, and\n(b) the goods are in Arunachal Pradesh and not in an Approved Warehouse at that time, the Approved Road Transporter shall be liable to pay to the Commissioner a penalty equal to the amount of tax owed on the goods.\n(a) tax has not been paid on the import of goods into Arunachal Pradesh ;\n(b) the goods have been deposited into an Approved Warehouse; and\n(c) either -\n(i) the goods are removed from the Approved Warehouse for delivery to a person in Arunachal Pradesh, or\n(ii) the goods remain in the Approved Warehouse more than one month after their deposit, the operator of the Approved Warehouse shall be liable to pay to the Commissioner a penalty equal to the amount of tax owed on the goods.\n(a) tax has not been paid on the import of goods into Arunachal Pradesh,\n(b) the goods have been deposited into an Approved Warehouse, and\n(c) the goods are sold to a person in Arunachal Pradesh, are delivered to a person in Arunachal Pradesh or are otherwise used or consumed in Arunachal Pradesh, the goods shall be treated as being for consumption, use or sale in Arunachal Pradesh at that time and the importer shall be liable to pay to the Commissioner the amount of tax unpaid on the goods and a penalty equal to the amount of tax owed on the goods.\n(a) tax has been paid on the goods in the vehicle and the person in charge does not tender on demand proof in the prescribed form of the payment;\n(b) the person is an Approved Road Transporter and the person is not;\n(c) the goods in the goods vehicle are for delivery to registered dealer and the documents carried by the person disclose that the goods are for delivery to a person other than a registered dealer; or\n(d) the goods in the goods vehicle are for delivery to an Approved Warehouse and the documents carried by the person disclose that the goods are for delivery to a person other than an Approved Warehouse; he shall be liable to a penalty equal to Rupees ten thousand.\nGeneral Administration\n(a) makes a statement to the Commissioner which is false, misleading or deceptive in a material particular; or\n(b) omits from a statement made to the Commissioner any matter or thing without which the statement is false, misleading or deceptive in a material particular; the person shall be liable to pay by way of penalty a sum of Rupees one lakh or the amount of the tax deficiency, whichever is the greater.",
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