Offences and penalties and competent court

19. (1) Any person who — (a) being a holder, (i) submits or allows or causes to be submitted an incorrect or incomplete return or fails to submit a return as required by or under any provisions of this Act; or (ii) fraudulently evades or allows to be evaded, the payment of any tax due from him; or (iii) fraudulently makes or causes or allows to be made any wrong entry in, or fraudulently omits or causes or allows to be omitted any entry from, any statement submitted, or any accounts or register; or (b) (i) obstructs any officer exercising the powers under section 17; (ii) wilfully acts in contravention of any of the provisions of this Act or the rules or any lawful orders passed in accordance therewith,— shall, on conviction, be punished with fine which may extend to one thousand rupees, and if the Magistrate so directs in his order shall be liable to pay in addition as if it were a fine, such specified amount as the Magistrate may determine to be the amount the payment of which he had evaded. (2) No offence punishable under this Act shall be inquired into or tried by any court inferior to that of a Magistrate of the first class and except on a complaint made by the Taxation Officer or by any other officer, authorised in that behalf by the State Government by a general or special order.