71. Penalties relating to registration
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72. Penalties relating to returns and assessment
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73. Penalties in relation to unauthorised collection of tax
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74. Penalties relating to the keeping of records and submission of audited statement of accounts
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75. Penalties relating to production of records and furnishing of information
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76. Penalties relating to tax invoices, bills of sale, credit notes and debit notes
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77. Penalties relating to seals electronic tax registers and to unaccounted stocks
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78. Offences against officers
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79. Fraudulent evasion of tax
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80. Cognizance of offences
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81. Disclosure of information
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82. Compounding offences
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83. Validity of assessments not to be questioned in prosecution
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84. Bar and limitation to certain proceedings
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85. Courts not to set aside or modify assessments except as provided under this Act
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86. Appearance before any Authority in proceedings
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87. Power to summon persons to give evidence
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88. Power to make rules
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89. Laying of Rules and notifications before the State Legislature
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90. Power to remove difficulties
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