20. Offences and Penalties, Prosecution and Compounding

Q 1. What are the prescribed offences under MGL?

Q 2. What is meant by the term penalty?

Q 3. What are the general disciplines to be followed while imposing penalties?

Q 4. What is the quantum of penalty provided for in the MGL?

Q 5. What will be considered as ‘repeated short payments’ for the purpose of levy of penalty?

Q 6. Is any penalty prescribed for any person other than the taxable person?

Q 7. What is the penalty provided for any contravention for which no separate penalty has been prescribed under MGL?

Q 8. What action can be taken for transportation of goods without valid documents or attempted to be removed without proper record in books?

Q 9. What is the penalty prescribed for a person who opts for composition scheme despite being ineligible for the said scheme?

Q 10. What is meant by confiscation?

Q 11. Under which circumstances can goods be confiscated under MGL?

Q 12. What happens to the goods upon confiscation of goods by the proper officer?

Q 13. After confiscation, is it required to give option to the person to redeem the goods?

Q 14. Can any conveyance carrying goods without cover of prescribed documents be subject to confiscation?

Q 15. What is Prosecution?

Q 16. Which are the offences which warrant prosecution under the MGL?

Q 17. What is the punishment prescribed on conviction of any offence under the MGL?

Q 18. What are cognizable and non-cognizable offences under MGL?

Q 19. Is prior sanction of competent authority mandatory for initiating prosecution?

Q 20. Is ‘mensrea’ or culpable mental state necessary for prosecution under MGL?

Q 21. What is a culpable state of mind?

Q 22. Can a company be proceeded against or prosecuted for any offence under the MGL?

Q 23. What is meant by compounding of offences?

Q 24. Can offences under MGL be compounded?

Q 25. Are there any monetary limits prescribed for compounding of offence?

Q 26. What is the consequence of compounding of an offence under MGL?

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