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Report No. 61

Point 15-Abetment-Proposer Section 10b, Central Sales Tax Act

A new section should be inserted in the Central Sales Tax Act as follows:-

"10B. Abetment of false accounts etc.-If a person abets or induces in any manner another person to make and deliver an account, statement, or declaration relating to any transaction chargeable to tax under this Act, which is false and which he either knows to be false or does not believe to be true, he shall be punishable

(i) if the amount of tax which would have been evaded if the declaration, account or statement had been accepted as true, exceeds of ten thousand rupees or if the case is one of a second or subsequent conviction for an offence under this Act, with imprisonment for a term which may extend to seven years1, and with fine;

(ii) in any other case, with imprisonment for a term which may extend to three years, or with fine, or with both.

1. Minimum punishment not regarded as necessary in this case.

(Chapter 51

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back

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