Sec 127- Power to impose penalty in certain cases

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Sec 127- Power to impose penalty in certain cases 2017-04-14T03:07:17+00:00

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    #1193 |

    Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74 or section 129 or section 130, he may issue an order levying such penalty after giving a reasonable opportunity of being heard to such person.

    Priya MadrechaPriya Madrecha
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    127.1  Introduction
    This section empowers to the proper officer to initiate separate penalty proceedings even if the penalty is not covered under any proceedings under any other sections.
    127.2  Analysis
    Penalty proceedings can be initiated under this Section even if the same are not covered under the following sections:
    Section 62:  Assessment of non-filers of returns
    Section 63:  Assessment of unregistered persons
    Section 64: Summary assessment
    Section 73 and 74: Determination of tax by proper officer
    Section 129: Detention, seizure and release of goods and conveyances in transit
    Section 130: Confiscation of goods or conveyances and levy of penalty
    In other words, penalties can be imposed by proper officer after giving due opportunity even in cases where there are no proceedings open with regard to assessment, adjudication, detention or confiscation. This may involve situations where there is no evasion of tax directly by the person concerned but he may be involved in offences mentioned in sub-section (3) of Section 122. Section 122(3) encompasses the following situations:
    1.    aids or abets any of the offences specified in section 122(1)
    2.    acquires possession of, or in any way concerns himself in transporting, 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;
    3.    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 contravention of any provisions of this Act or the rules made thereunder;
    4.    fails to appear before the officer of central tax, when issued with a summon for appearance to give evidence or produce a document in an enquiry;
    5.    fails to issue invoice in accordance with the provisions of this Act or the rules made thereunder, or fails to account for an invoice in his books of account.

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