Offences and penalties

(1) Whoever— (a) carries on business as a dealer in contravention of sub-section (1) of section 6; or (b) fails, without sufficient cause, to submit any return as required by sub-section (2) of section 7 or submits a false return; or (c) not being a registered dealer, falsely represents that he is a registered dealer; or (d) fails, when required so to do under section 10 to keep prescribed accounts; or (e) refuses to comply with any requirements made of him under section 11; or (f) knowingly produces incorrect accounts, registers or documents, or knowingly furnishes incorrect information; or (g) neglects to furnish any information required by section 13; shall be punishable with fine not exceeding one thousand rupees, and when the offence is a continuing one, with a daily fine not exceeding fifty rupees during the period during which the offence continues. (2) No Court shall take cognizance of any offence under this Act or the rules made thereunder except on a complaint made by the Assessing authority, and no Court inferior to that of a Magistrate of the first class shall try any such offence.