Report No. 61
Section 9(2) and offences Covered
4.17. How far offences not listed in the Central Act covered.-
There is another problem arising out of section 9(2). It seems that a view prevails1 that Only offences specifically listed in the Central Sales Tax Act are recognised for the purpose of initiating action under section 9. So, for offences provided in State laws-for example, for delay in the filing of return, delay in payment of tax etc.-punishment is not permissible.
1. Notes in the Ministry of Finance.