CHAPTER VII

94 [Offences Relating to Registration.— A person who fails,—

1. (a) to apply for registration as required under section 18; or
2. (b) to notify the Appropriate Assessing Authority of a change in circumstances as required by section 22; is guilty of an offence and liable on conviction,—
   • (i) where such failure is deliberate or repeated, for a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding six months, or both; or
   • (ii) in any other case, for a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding three months, or both.]