Amendment status not verified — confirm the current text below against the official source.
17 ' 14 - .Rc/urn of' collectsdn vf cess —(1) Every Assessing Officer shall furnish to the $ond and pther authority as may be directed, every month a return howi$,$J1 amopnt quiess collected by bIn during the preyjous , month, nAiich IOr!i and within Bp P1Od as may be preicribed (2) The Chief Execouv Officer of the Board or the authcznty specified in sut>-séiion11) shall fiarnish,to the Governmenj every year a return shbwing the total jimount of cess collected during the previous financial year, within such I pcnod and in such form as may be prescribed j • Penaltv--(l) Any dea1er under an obligation to fiiri.ish a return under Cs Act, furEihCs any return knowingy, or having reason tohee':e. the same he false shaH be punishable with litprisonment which rny CX!CUt. tc ccnhs or with fine which may extcn. ' five thousand rupees ......' (h both. Whoever, being liable r çy cess under thi:: A... t;ifuliv or intentionally cvdes or attempts to e't e tnt payment of suc; &;, shall be punishsble with imprisonment which may c\tenld to six moEths. r fiDe which may exteid to five thousand rupees or with bdth, - Whocver,contravenes any of the provisions.of th: \ct or the rules made thereunder shall, if no other penalty is elsewhere rr: .: 'd by this Act for such contravendon be punishthk with irnprisonmcnt :: :trui which may extend to three .months or with fine which may extend t.3 ".c thousand five hundred rupees or with both. . No court shall take cognizance of an offence punishable uder this section. save Dfl a complaint made by or under thc zil:thorit)i of the GoveymnL .