TMI BlogProsecutionX X X X Extracts X X X X X X X X Extracts X X X X ..... false invoice with regard to any such supply; (b) issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder; (c) collects any amount as tax but fails to pay the same to the credit of the appropriate Government beyond a period of three months from the date on which such payment becomes due; (d) collects any t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with, any goods which he knows or has reason to believe are liable to confiscation under this Act or the rules made thereunder; (j) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reason to believe are in co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isonment for a term which may extend to three years and with fine; (iii) in the case of any other offence where the amount of tax evaded exceeds twenty five lakh rupees but does not exceed fifty lakh rupees, with imprisonment for a term which may extend to one year and with fine. (2) If any person convicted of an offence under this section is again convicted of an offence under this section, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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