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Is any penalty prescribed for any person other than the taxable person?


Yes. Section 66(3) provides for levy of penalty extending to Rs.25,000/- for any person who-

  • Aids or abets any of the 21 offences,
  • Deals in any way (whether receiving, supplying, storing or transporting) with goods that are liable to confiscation,
  • Receives or deals with supply of services in contravention of the Act,
  • Fails to appear before an authority who has issued a summon,
  • Fails to issue any invoice for a supply or account for any invoice required to be issued under law.
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