Amendment status not verified — confirm the current text below against the official source.
In the principal Act, for section 11, the following shall be substituted, nam ely:- “11. Offences and prosecution.— Whoever,- (a) being liable to pay duty under this Act, does not get him self registered; (b) fails to keep true and proper record or knowingly prepares or produces incorrect record; (c) fails to submit return, without any reason able cause or subm its a false or inco rrect return; (d) fails to pay duty in accordance with the provision of the Act or fails to deposit any dem and under the provision of the Act; (e) intentionally obstructs an inspecting officer in the exercise of his powers and duties under this Act and the rules made thereunder; or (f) willfully evades or attempts to evade duty leviable under this Act; (g) willfu lly acts in contravention of any pro vision of this Act or the rules made thereunder,- shall, without prejudice to his liability to pay duty and other dues payable by him under this Act, on conviction before a M agistrate, be punished with simple imprisonment for a period which shall not be less th an six months but m ay extend to three years and shall also be liable to pay a fine not exceeding fifty thousand rupees.” MOHD. A. HAQUE, Secretary to the Government of Assam, Legislative Department, Dispur. GUWAHAT1- Printed & Published by the Dy. Director (P&S), Directorate ofPtg. & Sty., Assam, Guwahati-21 tFx-GawttplNn ^51-600-^)0-7-9-2*10