Amendment status not verified — confirm the current text below against the official source.
If any person- (a) wilfully withholds or fails to furnish any return or information lawfully required by the Commission within the time allowed therefor : (b) wilfully obstructs any person from duly carrying out all or any of the provisions of this Act shall, on conviction, be punished with imprisonment for a term which may extend to one year or with fine which may extend to one thousand rupees or with both. Offences by societies