Amendment status not verified — confirm the current text below against the official source.
(1) If any person (a) required by section 6 to keep record or to submit return fails to keep or submit the same in the prescribed manner or form; or (b) intentionally obstructs the Commissioner or any other officer appointed under section 7 in the exercise of his powers and duties under this Act and the rules; or (c) contravenes any rule; he shall be liable, on conviction before a magistrate, to a fine not exceeding two hundred rupees: Provided that the prescribed authority may compound such a case on payment of a sum not exceeding two hundred rupees. (2) If any person keeps any record or submits any return specified in section 6, which he knows or has reasonable cause to believe, to be false, or not true in any material particulars, he shall be liable, on conviction before a Magistrate, to a fine not exceedingsRs. 1000/-. Provided that the prescribed authority may compound such a case on payment of a sum not exceeding Rs. 1000/-. 1 [ 9A. Offences by companies.- (1) Where an offence under this Act has been committed by a company, every officer 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 deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly. Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained 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 connivance of or is attributable to any neglect on the part of any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation: For the purpose of this section, (a) company means a body corporate and includes a firm or other association of individuals; and (b) director in relation to a firm means a partner in the firm. 9B. Protection of action taken in good faith.- No suit, prosecution or other legal proceeding shall lie against any person for anything which is in good faith done or intended to be done under this Act.