Amendment status not verified — confirm the current text below against the official source.
Without prejudice to the provisions COIJ tained ;=in sections 16 and 17 ally officer empowered by in Government by notification in this behalf may, if he tmusft. hasreasonstosuspcct that goods are being carried in any vessel or vehicle wit11 a view to evade assess- ment of tax under this Act, after recording his reasons in writing, direct the person in charge of such vessel or vehicle tz keep it stationery as lollg as may be reasonably ncccssary and examine the contcnts in the vessel or vehicle and inspect all records therein in respect of thc goods carried and the person in charge of such vessel or vehicle and the goods shall, if so required, give his name and address and those of the owner of the vessel or vehicle as wcll as those of the consignor and consignee of the goods. Ohnces and D. ( I ) Whoever- penalties. (a) fitils, without sufficient causc, to submit any return as required by section 8 or submits a false return; or (b) fails, without sufficient cause, to get himself registered or tl:ere:~fter to renew his registration as required by section 9; or (c) knowingly produces incorrect accounts, registers or docume~~ts or k n o w i n g 1 y furnishes incorrect information; or (4 nu&es a statemeat in an application for registration or any declaration required to be made by or uncler this Act or nn application for annual renewal under sec- tion 9, or in the return or reviscd rcturn furnished under secticm 8, or in an appli- cation for refund under section 14 or In a mernu~*andurn of appeal lvhich is false or , which he either lcnov~s or believes to be false; or (e) fails to nlaintain or preserve accounts as required by section 15; or (f) refuses to coil~ply with any requirement n~adc of him under sub-section (I) of sectioil T G; or (g) obstructs any oEcer making a seizure or search under sub-sections (2) ar (3) of section 16j or (Iz) violates the terms and conditions of an undertaking required to be given by or under this Act, $hall be punishable with imprisonment of either descriptiw ~vh&h may extend to six months or with fine not exceeding onethousand rupees or with both, and when the o.Zence is a continuing one, wit11 a daily fine not cxceedi~zg f fty rupees during thc period of the contiquance of the offence. (2) No Court shall take cognizance of any offence udder this Act, or under the rules made thereunder, exccpt with the previous sanction of the ~dm~nissioner, aild no Court inferior to that of a Maaskrate of the first class shall try any such offence - 5 of 1898 (3) Notwithstanding anything contained in the Code of Criminal Procedure, 1898, all offepces puni- shable. under this Act shalI be cognizable and bailable.