Laws-5284

71. Penalties relating to registration 72. Penalties relating to returns and assessment 73. Penalties in relation to unauthorised collection of tax 74. Penalties relating to the keeping of records and submission of audited statement of accounts 75. Penalties relating to production of records and furnishing of information 76. Penalties relating to tax invoices, bills of sale, credit notes and debit notes 77. Penalties relating to seals electronic tax registers and to unaccounted stocks 78. Offences against officers 79. Fraudulent evasion of tax 80. Cognizance of offences 81. Disclosure of information 82. Compounding offences 83. Validity of assessments not to be questioned in prosecution 84. Bar and limitation to certain proceedings 85. Courts not to set aside or modify assessments except as provided under this Act 86. Appearance before any Authority in proceedings 87. Power to summon persons to give evidence 88. Power to make rules 89. Laying of Rules and notifications before the State Legislature 90. Power to remove difficulties