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, or (b) fraudulently evades the payment of any tax due under this Act, or (c) allows any passenger to travel in a motor vehicle without a ticket as prescribed under this Act as required by section 5, or 1 [(d) wilfully fails to apply for registration 2 [x x x] or to pay the amount of Tax or fee, or] (e) fails to furnish information under section 9(5) (6), or (f) obstructs any officer from making entry and inspection under section 13, or (g) contravenes any other provision of this Act or the rules framed thereunder or any order or direction made under any such provisions or rule not specifically provided for in this Act, shall be liable, on conviction, to a fine which may extend to one thousand rupees, and when the offence is a continuing one, on a subsequent conviction to a fine not exceeding twenty-five rupees for each day 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 complaint in writing by the 3 [Assessing authority] and no Court inferior to that of a 4 [Judicial Magistrate] of the first class shall try any such offences. (3)The offences specified in sub-section (1) above shall be triable summarily.