A person may be liable to pay up to Rs50,000 as monetary penalty for obstructing officials of Inland Revenue in accessing records under Section 25 of Sales Tax Act, 1990.
Following is the text of section 33(9) of the Sales Tax Act, 1990:
33. Offences and penalties.– Whoever commits any offence shall, in addition to and not in derogation of any punishment to which he may be liable under any other law, be liable to the penalty mentioned against that offence: –
9. Where a registered person who, without any reasonable cause, in non compliance with the provisions of section 25, – –
(a) fails to produce the record on receipt of first notice; such person shall pay a penalty of five thousand rupees;
(b) fails to produce the record on receipt of second notice; such person shall pay a penalty of ten thousand rupees; and
(c) fails to produce the record on receipt of third notice such person shall pay a penalty of fifty thousand rupees.
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