Offences and penalties

(1) Whoever :- (a) fails to pay the tax due from him within the prescribed period ; or (b) fraudulently or wilfully evades the payment of any tax due under this Act ; or (c) allows any passenger to travel without a ticket or goods to be carried without issueing a receipt in a taxable vehicle as required under section 5 ; or (d) obstructs any prescribed authority from making entry and inspection under section 15 or sub-section (2) of section 17 ; or (e) uses any taxable vehicle in contravention of section 18; or (f) contravences any provision of this Act of the rules made thereunder shall be liable, of conviction, to a fine which may extend to one thousand rupees and when the offence is a continueing one on a subsequent conviction, to a fine not exceeding twenty-five for each day of the continuance of the offence. (2) No court shall take cognizance of any framed offence under this Act or the rules framed thereunder, except on a complaint in writing by the prescribed authority, and no court inferior to that of a Magistrate of the First Class shall try any such offence.