Amendment status not verified — confirm the current text below against the official source.
90[Offences Relating to Registration.— A person who fails,— (a) to apply for registration as required under section 18; or (b) to notify the Appropriate Assessing Authority of a change in circumstances as required by section 22; is guilty of an offence and liable on conviction,— (i) where such failure is deliberate or repeated, for a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding six months, or both; or (ii) in any other case, for a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding three months, or both.]