Offences and penalties

(1) Any person who: (a) fails to pay tax or interest; (b) fails to furnish a return; shall be liable to a penalty as may be prescribed per day of default. (2) Any contravention of the provisions of this Act for which no specific penalty is provided shall be punishable with a fine. (1) Whoever - (a) while being liable to pay tax under section 3 or 8 contravenes the provisions of section 6; or (b) fails to furnish a return required under section7, or (c) collects tux in excess of the amount to which he is entitled under section 5, or (d) fails to make payment of tax as required under section 8; or (e) obstructs any officer making inspection or search of seizure, (f) aids or abets any person in the commission of any offence specified in clause (a) or clause (b) br clause (c) or clause (d) or clause (e) Shall, on conviction. be punished with imprisonment, of either descnpuon, for a term which shall not be less than one month but which may extend Lo three months and with fine not exceeding Rs. 2,000 (2) The offence shall be bailable and non-cognizable. It shall be triable by the Court of Judicial Magistrate first class. Shall, on conviction be punished with imprisonment, of either descnpuon, for a term which shall not be less than one month but which may extend Lo three months and with fine not exceeding two thousand rupees. (2) The offence shall be bailable and non-cognizable. It shall be triable by the Court of Judicial Magistrate first class.