Amendment status not verified — confirm the current text below against the official source.
Offences and penalties.―If any person— (a) contravenes any of the provisions of a notification issued under section 6; or (b) evades the payment of any duty of excise payable under this Act; or (c) fails to supply any information which he is required by rules made under this Act to supply or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false information; or (d) attempts to commit or abets the commission of any offence mentioned in clause (a) or clause (b), he shall for every such offence be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to two thousand rupees, or with both.