Amendment status not verified — confirm the current text below against the official source.
Penalties. 2*[18A. Penalties.- (1) Whoever-- (a) fails to maintain a notice-book which he is required to maintain under sub-section (3) of section 10, or (b) fails to send to the Commissioner a statement which he is required to send under sub-section (1) of section 10A, or (c) fails to send a report which he is required to send under section 10B, or (d) fails to make a return which he is required to make under section 16, shall be punishable with fine which may extend to 3*[five hundred] rupees. (2) No prosecution under this section shall be instituted except by or with the previous sanction of a Commissioner, and no Court shall take cognizance of any offence under this section, unless complaint thereof is made 4*[within six months of the date on which the alleged commission of the offence came to the knowledge of the Commissioner].] CHAP COMMISSIONERS CHAPTER III COMMISSIONERS