Amendment status not verified — confirm the current text below against the official source.
(1) Any person who fails to pay or evades the payment of any, tax due under this Act shall, on conviction, be liable to a fine not exceeding one thousand rupees. (2) Any person who prevents the entry of, or otherwise obstructs, any inspecting officer in the discharge of his duties under this Act or the rules made thereunder shall, on conviction, be punishable with a fine not exceeding one thousand rupees. (3) Any person who contravenes any ether provision of this Act or the rules made thereunder, or fails to comply with any order or direction issued under this Act or the rules made thereunder shall, on conviction, be punishable with a fine not exceeding five hundred rupees. Offences by companies