Amendment status not verified — confirm the current text below against the official source.
(1) Whoever— (a) fails to pay the tax due from him within the prescribed period ; cr (b) fraudulently or wilfully evades the payment of any tax due under this Act ; or (c) obstructs any prescribed authority from entry under section 7 ; or (d) fails or neglects to comply with any require ment made by him under the provisions of this A ct; or (e) knowingly produces incorrect accounts registers or documents or knowingly furnishes incorrect information ; or (f) contravenes any other provision of this Act cr the Rules made thereunder ; shall be liable, on conviction, to a fine which may extend to one thousand rupees and when the offence is a continuing one, with a daily fine not exceeding fifty rupees during the period of the continuance of the offence. (2) No Court shall take cognizance of any offence under this Act or the Rules framed thereunder, except on a coni plaint in writing by the prescribed authority, and no Court inferior to that of a Magistrate of the First Class shall try any such offence. (3) Notwithstanding anything contained in the Code of Criminal Procedure, 1898, all offences punishable under this Act shall be cognizable and bailable. Power to