Amendment status not verified — confirm the current text below against the official source.
[(1)]2 If any person- (a) required by section 5 to keep record or to submit returns fails to keep or submit the same in the prescribed manner or form; or (b) intentionally obstructs an inspecting officer appointed under section 6 in the exercise of his powers and duties under this Act and the rules; or (c) contrivances any rule, he shall be liable, on conviction before a Magistrate, to a fine not exceeding two hundred rupees.