| 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 |