Try out the Virtual Legal Assistant
to take your notes as you use the website, build your case briefs and professionally manage your legal research. Also try out our Query Alert Service
and enjoy an ad-free experience. Become a Premium Member
for free for three months
and pay only if you like it.
Central Government Act
Section 10(e) in the Central Sales Tax Act, 1956
(e) has in his possession any form prescribed for the purpose of sub-section (4) 3[or sub-section (8)] of section 8 which has not been obtained by him or by his principal or by his agent in accordance with the provisions of this Act or any rules made thereunder; 5[(f) collects any amount by way of tax in contravention of the provisions contained in section 9A,] he shall be punishable with simple imprisonment which may extend to six months, or with fine or with both; and when the offence is a continuing offence, with a daily fine which may extend to fifty rupees for every day during which the offence continues.