Amendment status not verified — confirm the current text below against the official source.
Penalties: If any person- f 1) fails to keep books of account or to submit returns in accordance with the provisions of section 6 and the rules made in that behalf under section 18, or (2t Wilfully obstructs an Inspecting officer in the exercise of the powers conferred upon him by or under this Act,- he shall, on conviction, be punished with fine which ma,y extend to ten thousand rupees.