Penalties.

If any person—

1. (a) fails to keep books of account or to submit returns in accordance with the provisions of section 5 and the rules made in that behalf under section 13; or
2. (b) contravenes any rule made under the Act; or
3. (c) wilfully obstructs an Inspector in the exercise of the powers conferred upon him by or under this Act, he shall, on conviction, be punished with fine which may extend to one thousand rupees.