Chapter VII OFFENCES, PENALTIES AND PROCEDURE

Penalty for contravention of section 11. Whoever contravenes the provisions of section 11, on conviction, be punished with fine which may extend to two thousand rupees and in the case of a continuing contravention with an additional fine which may extend to one hundred rupees for every day during which such contravention continues after conviction for the first such contravention.

Penalty for failure to keep accounts or submit returns. If any trader liable under section 13 to keep accounts or to submit statements fails without sufficient cause, to keep or submit the same in the manner and at the period prescribed or keeps false accounts

Whoever—

1. (a) fails to comply with any requirement, made of him under sub-section

1. (1) of section 14, or
   • (b) produces false accounts registers or documents, or

Power of entry and search. Any officer specially empowered by the State Government in this behalf may enter and search, at any time, by day, or by night any building, vessel, vehicle or place in which

Searches how made.

Power of investigation Power of investigation.

1. (1) Every officer not below such rank as may be prescribed shall, within the area for which he is appointed, have power to investigate all offences punishable under this Act.
2. (2) Every such officer shall, in the conduct of such investigation exercise the powers conferred by the Code of Criminal Procedure, 1898, upon an officer in charge of a police station for the investigation of a cognizable offence.

All offences punishable under this Act shall be bailable.

1. (1) The Collector may accept from any person who has committed an offence punishable under this Act or the rules made thereunder by way of composition of such offence, such sum of money as the Collector may fix, which shall not exceed—
   • (i) a sum equal to double the amount of the tax payable under section 5 in respect of any sales conducted [or purchases made] by such person ; or
   • (ii) two thousand rupees whichever is greater.
2. (2) On the payment of such sum of money to

Jurisdiction to try offences. No Magistrate, below the rank of a Presidency Magistrate in Greater Bombay or a Magistrate of the Second Class elsewhere, shall try an offence under this Act.