| Section 49 Penalty for failure to register | 
		| Section 50 Penalty for failure to file a return | 
		| Section 51 Penalty for failure to pay tax when due | 
		| Section 52 Penalty for assessment issued for failure to file a return | 
		| Section 53 Penalty for failure to declare Tax Due | 
		| Section 54 Penalty for failure to use or misuse for TIN and GRN | 
		| Section 55 Penalty for issue of tax invoice and for the use of false tax invoices | 
		| Section 56 Penalty for failure to maintain records | 
		| Section 57 Penalty for unauthorized/excess collection of tax | 
		| Section 58 Prosecution for Offences | 
		| Section 59 Offences of obstructing the authority | 
		| Section 60 Offences by Companies | 
		| Section 61 Compounding of offences | 
		| Section 62 Court for prosecution | 
		| Section 63 Power to summon witnesses and production of documents | 
		| Section 64 Power to get information | 
		| Section 65 Bar of jurisdiction | 
		| Section 66 Appearance before authority |