Amendment status not verified — confirm the current text below against the official source.
If any person,— Penalties. 4 (a) required under section 6 to maintain records or to submit ) returns, fails to keep or submit the same in the prescribed A form or manner or submits a return which is false ; or | \ (b) intentionally obstructs an Inspecting Officer in the exercise of his powers and duties under this Act and the rules made " thereunder ; or ty (c) contravenes the provisions of any rule made under this kr Act, Vk he shall be liable to pay fine, not exceeding one lakh rupees, as may be determined by the prescribed authority.