Section 3
[(a) furnishes a 4*** declaration under sub -section (2) of section 6 or sub-section (1) of section 6A or sub -section (4) 5 [sub-section (8)] which he knows, or has reason to believe, to be false; or
3 [(a) furnishes a 4*** declaration under sub -section (2) of section 6 or sub-section (1) of section 6A or sub -section (4) 5 [sub-section (8)] which he knows, or has reason to believe, to be false; or
(aa) fails to get himself registered as required by section 7 or fails to comply with an order under sub -section (3A) or with the requirements of sub-section (3C) or sub-section (3E) of that section;]
(b) being a registered dealer, falsely represents when purchasing any class of goods that goods of such class are covered by his certificate of registration; or
(c) not being a registered dealer, falsely represents when purchasing goods in the course of inter -State trade or commerce that he is a registered dealer; or
(d) after purchasing any goods for any of the purposes specified in 6 [clause (b) or clause (c) or clause (d)] of sub- section (3) 5 [or sub-section (6)] of section 8 fails, without reasonable excuse, to make use of the goods for any such purpose;
(e) has in his possession any form prescribed for the purpose of sub-section (4) 5 [or sub-section (8)] of section 8 which has not been obtained by him or by his principal or by his agent in accordance with the provisions of this Act or any rules made there under;