Penalty for obstructing inspection or for failure to produce documents, etc.

Any person who wilfully obstructs an Inspector in the exercise of his powers or discharge of his duties under this Act or fails to produce for inspection on demand by an Inspector any registers, record or other documents maintained in pursuance of the provisions of this Act or the rules made thereunder or to supply to him on demand true copies of any such document, shall, on conviction, be punished— (a) for the first offence, with imprisonment for a term which may extend to three months, or with fine which may extend to Rs. 500, or with both; and (b) for a second or subsequent offence, with imprisonment for a term which may extend to six months or with fine which may extend to Rs. 1,000, or with both: Provided that in the absence of special and adequate reasons to the contrary to be mentioned in the judgement of the court, in any case where the offender is sentenced to fine only, the amount of fine shall not be less than Rs. 100. The Board shall, within three months of the date of the closing of each financial year submit to the state Government for approval an audited statement of receipts and expenditure together with an annual report giving its activities in the year. The statement and report shall be laid as soon as may be after they are approved by the State Government before the House of the State Legislature while it is in session for a period of one month. After they are so laid, the Board shall cause the same to be published in such manner as it may deem fit.