Bare ActsThe Gujarat Motor Spirit Cess Act, 2001

Section 23

Amendment status not verified — confirm the current text below against the official source.

Whoever- (a) fails to comply with any requirement made to him under sub- section (J) of section 12, or (b) produces false accounts, registers or documents, or knowingly furnishes false information, or . (c) obstructs any officer making an inspection, search or seizure under the provisions of this Act, or (d) aids or abets any person in the commission of any act specified in clause (a), (b) or (c) of this section, shall, on conviction, be punished with fine which may extend to twenty thousand rupees and in the case of a continuing contravention, with an additional fine which may extend to one thousand rupees for each day during which such contravention continues after conviction for the first such contravention. s h a l l , o n c o n v i c t i o n , b e p u n i s h e d w i t h f i n e w h i c h

Section 23 – The Gujarat Motor Spirit Cess Act, 2001 | DailyLaw.ai