Offences and penalties

Offences and penalties. Whoever—

1. (a) being a person liable to pay tax under this Act, fails to pay the tax as required by or under this Act, or
2. (b) fails to furnish any return or to maintain any register as required under this Act, or
3. (c) intentionally makes any statement or furnishes any information which is false or incorrect in any material particular, or
4. (d) prevents or obstructs the Commissioner or any officer authorised by him in the performance of his duties under this Act, 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: