37. Offences and penalties.-

(1)     If any person,

(a)     fails to apply for registration under this Act, although it is required for him to apply; or

(b)     fails to submit return within the prescribed date; or

(c)     fails to inform the value added tax officer about any change on information in relation to registration; or

(d)     fails to comply with the direction of any summons under section 25; or

(dd)  fails  to  maintain  electronic  cash  register  (ECR)  or  computer  as  mentioned  in clause (d) of sub-section (e); or

(e)     violates any other provision of this Act, then, he shall be liable to pay a money penalty of fine of taka not less than five thousand and not more than twenty five thousand.

(2)     If any person, -

(a)       fails to submit tax invoice or submits an untrue tax invoice on important information; or

(aa)    fails to pay value added tax or, where applicable, value added tax and supplementary duty on goods supplied or service rendered by him being directed  twice  by the concerned Officer, or fails to submit the return for a tax period even after lapse of the due time specified for such submission; or

(b)       submits untrue return in the context of important information; or

(bb)   attempts  to evade  value  added tax on supply  of goods without  recording information regarding sales in the Accounts book of Sale (Mushak-17) and in the Account Current book (Mushak-18); or

(c)       evades or attempts to evade tax by submitting forged or false documents to a value added tax officer; or

(cc)   despite being instructed by any VAT Officer, a registered or worth registered person fails to furnish any information or document; or

(d)       does not preserve any document or ECR or computer which is required to be preserved under this Act or Rules; or destroys or alters such document or mutilates any part of such document; or demonstrates it to be false; or does not preserve the document as per requirement of this Act; or

(e)       consciously makes a false statement or declaration; or

(f)        obstructs or prevents from entering into his business place any value added tax officer authorized under this Act to inspect or seize any record, register or any other document, ECR or computer relating to value added tax; or .

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(g)     being involved himself in receiving, taking possession or carrying out transaction of such goods despite of knowing fully well or having sufficient reason to believe that value added  tax or, where applicable, supplementary duty payable on such goods has been evaded; or

(h)     receives input tax rebate through false or forged invoice; or

(i)      evades or attempts to evade value added tax or supplementary Duty by any other means; or

(j)      issues chalan stating therein the amount of value added tax even without being a registered person; or

(jj)     does not do anything as required or does anything which is not required under sub-section (4a) of section 6; or

(jjj)   delivers goods or renders service  under this Act or the rules, without  keeping sufficient  balance  required  in  the  Current  Account,  by  which  adjustment  or payment of output tax can be made by accumulating the balance with deposited money and the rebate (credit) due to input tax; or

(k)     does or abates in doing anything specified in clause (a) to JJJ),

then, he shall be liable to a monetary penalty of an amount not less than equal amount and not more than two and half time of the amount of value added tax or, where  applicable,  value  added  tax  and  supplementary  duty,  payable  upon  the goods or service;

(3)     If the registered service provider fails to submit return or to pay value added tax or, where  applicable, value added tax and supplementary duty within the specified date, then he shall have to pay that unpaid value added tax or, where applicable, value added tax and supplementary duty together with an additional tax at the rate of 2% per month on the unpaid tax.

(3a)  The effectiveness of penal provisions for an offence committed under this Act or the Rules made there-under shall not be prejudiced by the payment of value added tax or, where  applicable, value added  tax and supplementary  duty  along with  monthly  2% additional tax under sub-section(3)

(3b)  Notwithstanding the fact that there was obligation to deduct VAT at source under the provisions of Sub-Section (4aa) and Sub-Section (4b) of Section-6, if the authority to deduct  VAT  at  source  fails  to  deduct  VAT  at  source  and  fails  to  deposit  it  to government treasury,-

(a)     The VAT to be realizable with interest under the provisions of Sub-Section-3 will be  realized from such person in the manner as if he is a supplier of goods or provider of services under the above provisions;

(b)     With  no  prejudice  to  Sub-Sub-Section  (a),  if  VAT  deducted  at  source  is  not

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