Penalty for tampering with 3[registration certificate.

Whoever alters or otherwise tampers, with any 3[registration certificate] issued or renewed under this Act or rules made thereunder, otherwise than in accordance with any authorisation made by the Controller in this behalf, 2[shall be warned with an improvement notice and for the second offence shall be liable to penalty which may extend to twenty thousand rupees and for the subsequent offences the fine shall not be less than two lakh rupees but may extend to five lakh rupees].