14. Penalty for failure to keep books of accounts.

If any generating company or Captive Power Plant or Distribution Licensees (for consumers operating at voltage level 33kV and above):- (a) fails to keep books of account or to submit returns in accordance with the provisions of this Act and rules made there under, or (b) produces false accounts, registers or documents, or knowingly furnishes false information, or (c) willfully obstructs the Collector or inspector in the exercise of the powers conferred upon him by or under this Act, or (d) aids or abets any person in the commission of any act specified in clause (a), (b) or (c) of this section, shall on conviction, be punished with penalty as per the provision of section 13.