Amendment status not verified — confirm the current text below against the official source.
(1) Whoever— Offences and penalty. (a) fails to furnish informaiton and maintain accounts under section 9, (b) fails to comply with the requirement of the provisions of sub- section (2) of section 10, or (c) obstructs any officer authorised in this behalf making interception, inspeciton, detention and seizure under section 10, or (d) fraudulently evades tax payable under this Act, or (e) contravenes any of the provisions of this Act or rules made thereunder, shall be punishable with simple imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both and for the offence of contravention of sub-section (2) of section 10 the Court may, in addition to fine, order confiscation of his goods vehicle or stage carriages seized under section 10. 45 The West Bengal Motor Vehicles (Taxation on Goods and Passengers) Act, 1985. [West Ben. Act (Sections 12-14.) (2) In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the Court shall presume the existence of such culpable mental state until the contrary is proved. Explanation.—In this sub-section"culpable mental state" includes intention, motive, knowledge of fact and belief in, or reason to believe, a fact. Compound- ing of offences. Power to make rules. Exemption from payment of tax.