Offences and penalties

Offences and penalties

1. (1) Whoever—
   • (a) being an operator, fails or neglects to perform any of the duties required of him by or under this Act, or
   • (b) contravenes any of the provisions of this Act or any rule made thereunder, shall, on conviction, be punishable with fine which may extend to five hundred rupees, and in the case of a continuing breach, with a further fine which may extend to twenty-five rupees for every day after the first during which the breach continues.
2. (2) Whoever wilfully causes or allows to be caused the tax to be evaded by any means, shall, on conviction, be punishable with fine which may extend to twice the amount of the tax due or one thousand rupees, whichever is greater.