Penalties

(1) Any person who— (a) knowingly submits an untrue return or fails to submit a return as required by this Act or the rules made thereunder; or (b) wilfully acts in contravention of any of the provisions of this Act or the rules made thereunder for the contravention of which no express provision for punishment is made by this Act, shall be punishable with fine which may extend to one thousand rupees. (2) Any person who— (a) prevents or obstructs inspection, entry, search or seizure by the assessing authority, or (b) fraudulently evades the payment of luxury tax or other amount due from him under this Act, shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both. (3) A person shall not be proceeded against under this section except at the instance of the assessing authority.