Failure to comply with notice, etc.
(1)
A person shall be guilty of an offence if he, without reasonable
excuse -- (a) fails to furnish a return or give a certificate as required by section 35(5); or
- (b) fails to furnish a full and true return in accordance with the requirements of a notice served on him under this Act or fails to give notice to the Commissioner as required by section 52(3); or
- (c) fails to furnish within the required time to the Commissioner or to any other person any document which under this Act, or under a notice served on him under this Act, he is required so to furnish; or
- (d) fails to keep records, books or accounts in accordance with the requirements of a notice served on him under section 55(1), or fails to keep those records, books or accounts in the language specified in the notice; or
- (e) fails to preserve a record, document or book of account in contravention of Section 55 (2); or
- (f) fails to produce a document for the examination of the Commissioner in accordance with the requirements of a notice served on him under this Act; or
- (g) destroys, damages or defaces any accounts or other documents in contravention of a notice served on him under section 56(1); or
- (h) fails to attend at a time and place in accordance with the requirements of a notice served on him under this Act; or
- (i) fails to answer any question lawfully put to him, or to supply any information lawfully required from him, under this Act; or
- (j) fails to deduct and account, or fails to account for tax, as provided by section 37, or fails to supply prescribed certificates as is required by that section; or
- (k) when requested by the Commissioner, fails to furnish the identifying number required under section 132, or fails to include in any return, in a statement or in other documents the identifying number when required to do so.
(2)
No prosecution for an offence under this section shall be
instituted at any time subsequent to two years after the date of the commission of
the offence or, in the case of the contravention of paragraph (d), (e) or (g) of
subsection (1) after the date on which the fact of the commission of that offence
came to the knowledge of the Commissioner.Previous Next