Amendment status not verified — confirm the current text below against the official source.
Power of Government and author/sect officers to call for records etc-The Government or any officer authorised by the Government in this behalf may call for the records of the Board, inspect the shme and supervise the working of the Board. Li. Mode of recovery of sums payable to Board-Any sum payable to the Board or into the Fund under this Act shall, Without prejudice to any other mode of recovery, be recoverable on behalf of the Board as 1an arrear of public revenue due on land. Penalty for obstructing /nspcjctor or for failure to produce documents, etc-Any person who wilfttlly obstructs an Inspector in the exercise of his powers or discharge of his duties tinder this Act or fails to pioduce for inspection on demand by an inspector any register, record, or other documents maintained in pursuance of the provisions of this Act or the rules made thereunder or to supply to him on demand true copies of any such document shall, on conviction, be ptihished- For the first offence, with imprisonment for a Iterm which may extend to three months, or with fine which may ext+d to five hundred rupees, or with both; and for a second or subsequen offence, with imprisonment for a term which may extend to six months. or with fin4whieh may extend to one thousand rupees, or with both: Provided that. in the absence special and adequate reasons to the contrary to be mentioned in the judgment of the DLirt, in any case where the offender is sentenced to fine only the amount of fine shall he less than fifty rupees. fflj['2$A Penalties for other ofences.-( I) Whoever contravenes, or makes default in complying with any of the proviskns of this Act or of any rules or regulations made thereunder shall, if no penalty is provided in section 28 for such contravention or default, be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred hipees. or with both. (2) A court while passing a judgment convicting a person under sub-section (1) for making default in the payment Of any amount due to the Fund or the Board shall also order that such amount he recovered from such person as if it were a fine imposed by such court and paid to the Fund orthe Board, as the ease may be] A. Cognizance of ojjences.-( I) No court shall take cognizance of any offence punishable under this Act jjjfloxccpt on a complaint made by an Inspector with the previous sanction in writing of the Commissioner] (2) No court inferior to that of ii Magistrate of the first class shall try any offence punishable under this Act. Offences by companies -(J) If the person committing an offence under this Act is a company, every person who, at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be dccmcU to be guilty of the offence, and shall be liable to be proceeded against and punished accdrclingly Provided that nothing contained in this subsection shall render any such person liable to any punishment provided in thi Act, if he proves t that the offence was committed without his knowledge. or that lie cerciscd all due diligence to prevent the commission of the offence. (2) Notwithstanding anything chntained in sub-section (1), where an offence under this Act has been committed by a company, and it is proved that the offence has been committed with the consent or con,4ivancc of, or is attributable to any neglect on the part of, any director, manager. sceretab' or other officer of the company, such director, manager, seeretaiy or other officer sliall also be deemed to be guilty of that offence and shall be liable to be proceeded agairst and punished accordingly. Exp/anaiion.-For the purpose of this section,- (a) "companyt' means a body corporate and includes a firm or other association of individuals: and 'U (b) "director", in relation to a firm, means a partner in the firm.