# The Bihar Goods and Services Tax Act, 2017, Section 251

- Act: The Bihar Goods and Services Tax Act, 2017 (Act 12 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/251/

## Text

Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no. 12 of 2023) vide Notification No. 604 Dated 25th July, 2023. Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (2) In addition to the penalty under sub-section (1), every machine not so registered shall be liable for seizure and confiscation: Provided that such machine shall not be confiscated where (a) the penalty so imposed is paid; and (b) the registration of such machine is made in accordance with the special procedure within three days of the receipt of communication of the order of penalty.".]252 [122B. Penalty for failure to comply with track and trace mechanism .- Notwithstanding anything contained in this Act, where any person referred to in clause (b) of sub-section (1) of section 148A acts in contravention of the provisions of the said section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.]253 123. Penalty for failure to furnish information return .- If a person who is required to furnish an information return under section 150 fails to do so within the period specified in the notice issued under sub-section (3) thereof, the proper officer may direct, that such person shall be liable to pay a penalty of one hundred rupees for each day of the period during which the failure to furnish such return continues: Provided that the penalty imposed under this section shall not exceed five thousand rupees. 124. Fine for failure to furnish statistics .- If any person required to furnish any information or return under section 151,- (a) without reasonable cause fails to furnish such information or return as may be required under that section, or (b) willfully furnishes or causes to furnish any information or return which he knows to be false, he shall be punishable with a fine which may extend to ten thousand rupees and in case of a continuing offence to a further fine which may extend to one hundred rupees for each day after the first day during which the offence continues subject to a maximum limit of twenty five thousand rupees. 125. General penalty .- Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extend to twenty five thousand rupees.

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