8

If any licensee, or other person who is liable to pay duty under this Act.-

(a) fails to keep books of account or to submit returns as required by section 5; or

(b) Intentionally obscurest an Inspecting Officer, appointed under section-6, in the performance of his duties or the exercise of his powers under this Act and the rules made thereunder:

he shall be punished with a fine which may extend to one thousand rupees.