Amendment status not verified — confirm the current text below against the official source.
(1) Whoever being liable to pay tax penalties. under sub-section (4a) of section 4A,— (a) fails to pay for more than three months the full amount of tax payable in accordance with the provisions of sub- section (2) of section 5B, or (b) submits wilfully false declaration under sub-section (5) of section 4A, or (c) contravenes the provisions of sub-section (1) of section 5A, shall be punishable with simple imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both, and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the period of continuance of the offence. (2) Whoever obstructs or tries to prevent the prescribed authority or any person appointed under sub-section (2) of - section 3 from searching any building, premises or place in accordance with the provisions contained in sub-section (1), or sub-section (2), of section 8 shall be punishable with simple imprisonment which may extend to one year or with fine not exceeding five thousand rupees or with both. (3) No court shall take cognizance of any offence under this Act or the rules made thereunder except with the previous sanction of the prescribed authority, and no court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate shall try any such offence. (4) All offences under this Act shall be cognizable and bailable.". 60 The West Bengal Finance Act, 1998. III of 1998.] (Section 6.)