Offences and penalties

Offences and penalties.

1. (1) If any person—
   • (e) fails to furnish information under section 9(5)(6), or
   • (f) obstructs any officer from making inspection under section 13, or
   • (g) contravenes any other provision of this Act or any rule made thereunder or any order or direction made under any such provisions or rule not specifically provided for, shall be liable, on conviction, to a fine which may extend to one thousand rupees, and when the offence is a continuing one, with a further fine not exceeding twenty rupees for each day of the continuance of the offence.
2. (2) No Court shall take cognizance of any offence under this Act or the rules framed thereunder, except on a complaint in writing by the Assessing authority and no Court inferior to that of a Magistrate of the first class shall try any such offences.
3. (3) The offences specified in sub-section
4. (1) shall be triable summarily.