Punishment to officers for non-collection of taxes and for facilitating tax evasion

Whoever, being an officer-in-charge of check-post or barrier or an official duty-bound to charge the tax, duty or fee referred to in section 26, intentionally or knowingly does not charge such tax, duty or fee, or allows any false or fictitious document or a declaration for the purposes of the said enactments with the intention to abet an offence under section 26 of this Act or connives or abets the manipulation of evasion of such tax, duty or fee, shall be punished with imprisonment of either description which shall not be less than one year but which may extend to three years and shall also be liable to fine: Provided that the court, may, for any special reason to be recorded in writing,