Penalties.

11. If any person- (a) required by section 6 to keep record or to submit returns fails to keep or submit the same in the prescribed form or manner or submit a return which is false, or (b) intentionally obstructs an inspecting officer appointed under section 7 in the exercise of his powers and duties under this Act and the rules made thereunder, or (c) contravenes any such rule, he shall be liable on conviction to a fine not exceeding one thousand rupees.