11. Offences and Penalties.-

(1) The Assessing Authority may impose penalty on the person who commits any of the following defaults as provided herein below.- (a) where any person does not keep and maintain the accounts as provided in section 8 and/or fails to furnish the same as and when required by the Assessing Authority, he shall be liable to pay by way of penalty a sum not exceeding rupees twenty five thousand and in case of a continuing default penalty of rupees five hundred for everyday of such continuance of default; (b) where any person- (i) who is liable to be registered under this Act but fails to obtain registration; (ii) tampers with, or destroys any material evidence or documents; (iii) obstructs any officer appointed under this Act in exercise of the powers conferred upon him by or under this Act; (iv) fails to comply with the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, he shall be liable to pay by way of penalty a sum not exceeding rupees twenty five thousand; (c) where any sum due on account of electricity duty collected by the licensee or any other person but not paid to the State Government within a period of six months from the due date of payment thereof, such licensee or any other person shall be liable to pay penalty equal to twelve per cent per annum on such sum in addition to interest payable; (d) where any person is found attempting to avoid or evade the electricity duty or concealed any particulars from any return furnished by him or from books and accounts, or furnishes false/fake information or documents, the Assessing Authority may impose on him by way of penalty a sum equal to two times the amount of electricity duty avoided or evaded in addition to electricity duty payable by him under this Act. (2) No penalty under this section shall be imposed unless a reasonable opportunity of being heard is afforded to the person concerned.