Offences and penalties

Tax201621 of 17 sections available

Statutory text

(1) If any person,—
- (a) fails to keep books of accounts or to submit returns in accordance with the provisions of section 7 and the rules made in that behalf under section 15; or
- (b) contravenes any rule made under this Act; or
- (c) wilfully obstructs the Electricity Duty Inspector in the exercise of the powers conferred upon him by or under this Act, he shall, on conviction, be punished with fine which may extend to ten thousand rupees.
(2) No complaint in respect of the offence committed under sub-section
(1) shall be entertained unless it is filed by the Electricity Duty Inspector.

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