Offences and penalties

(1) Whoever – (a) fails to pay the tax due from him within the prescribed period; or (b) fraudulently or willfully 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 issuing a receipt in a taxable vehicles 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 16; or (e) uses any taxable vehicle in contravention of section 17; or (f) contravenes any other provision of this Act or the rules made thereunder; shall be liable, on conviction, to a fine which may extend to Rs. 1,000 and when the offences is continuing one on a subsequent conviction to a fine not exceeding Rs. 25 for each day of the continuance of the offence. (2) No Court shall take cognizance of any 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.