Offences and Penalties.

Any person who - (a) commits default in payment of tax as determined; (b) fails or refuses to submit any return of his annual gross income; (c) obstructs the Inspector or other officials authorised by the Government in the discharge of his or their duties under this Act and other taxation laws in force in the State of Sikkim; (d) is guilty of contravention of or non compliance with any of the requirements of taxation laws in force in this State or orders, notifications or direction made thereunder for which no special penalty is provided; (e) wilfully furnishes incorrect or false return of his annual income, shall be punishable with fine which may extend to five thousand rupees or imprisonment for a period of three years, or with both.