Penalties

(1) Any person who furnishes false, wrong or incorrect information or document or evidence in whatsoever manner to any officer appointed under this Act, shall be punishable with imprisonment for a term which may extend upto one year or with a minimum fine of Rs. 2,000 which may extend upto Rs. 5,000 or with both. (2) No court shall take cognizance of any offence punishable under this Act, save upon a complaint in writing made by an officer, authorized by the Chief Commissioner (Sales) by any general or special order made in this behalf.