Chapter X OFFENCES AND PENALTIES.

Whoever contravenes any provision of any of the sections mentioned in the first column of the following table shall, on conviction, for each such offence be punished with fine which may extend to the amount mentioned in that behalf in the third column of the said table: Provided that a trustee who has a previous conviction under this section shall be punished with fine which, except for adequate reasons to the contrary recorded in the judgment of the Court, shall not be less than Rs. 300 or the amount mentioned in that behalf in the said table, whichever be less. Explanation.-The entries in the second column of the said table headed "Subject" are not intended as the definitions of offences described in the sections mentioned in the first column or even as abstracts of those sections, but are inserted merely as references to the subject of the sections, the numbers of which are given in the first column :— TABLE Section Subject Fine which may be imposed 1 2 3 Section 18, sub-sections (1) and (4) Duty of trustee to make an application to Deputy or Assistant Charity Commissioner for registration of public trust within time Rs. 1,000 Section 18, sub-section (7) Duty of trustee to send memoranda of immovable property to certain officers and authorities within time 200 Section 22 Failure to report a change 1,000 Section 22B Failure to make an application within the time provided for 500 Section 22C Failure to send memoranda within the time provided for 100 Section 29 Duty of an executor to apply for the registration of a public trust within the time provided for 1,000 Section 32 Duty to keep regular accounts 1,000 Section 35 Failure or omission to invest money in public securities 1,000 Section 59 Failure to pay contribution under section 58 by a trustee (other than the Charity Commissioner) or by a person charging or collecting dharmada 1,000 Section 63 Requiring an assessor to attend 500

Whoever contravenes any of the provisions of this Act or the rules for which no specific penalty has been provided by this Act or fails without reasonable cause to comply with any order passed or direction issued under any of the provisions of this Act by the Charity Commissioner, Joint Charity Commissioner or Deputy or Assistant Charity Commissioner shall, on conviction, be punished with fine which may extend to Rs. 500 : Provided that in the absence of special and adequate reasons to the contrary to be mentioned in the judgment of the Court, a person who has a previous conviction under this section, shall be punished with fine which shall not be less than Rs. 300.