Penalties

Penalties.—If any person——

1. (a) required by section 5 to keep record or to submit returns fails to keep or submit the same in the prescribed form or manner or submits a return which is false, or
2. (b) intentionally obstructs an inspecting officer appointed under section 6 in the exercise of his powers and duties under this Act and the rules made thereunder, or
3. (c) contravenes any rule made under this Act, he shall be liable, on conviction before a 1[Judicial Magistrate,] to a fine not exceeding one thousand rupees.