Offences and penalties

Offences and penalties. —

1. (1) Whoever—
   • (a) knowingly furnishes a false return or fails to furnish a return as required by or under this Act, or
   • (b) fraudulently evades or attempts to evade the payment of any tax due under this Act, or
   • (c) fails to keep any accounts or records of output or purchase of sugarcane as required by or under this Act, or
   • (d) prevents or obstructs any officer from exercising his power of entry, inspection, search or seizure under section 15, shall, on conviction, be punished with imprisonment for a term which may extend to six months or with fine which may extend to two thousand rupees or with both.
2. (2) No court shall take cognizance of any offence under this Act except with the previous sanction of the State Government or such officer as the State Government may authorise in this behalf.