Amendment status not verified — confirm the current text below against the official source.
Any person who— sister such (a) being the owner of a rice mill fails to or Tea rice m m ill as requireid by section 4; (b) fails to keep books of account as required by clause (a) of section 5; or (c) fails without sufficient cause to submit any return as required by clause (b) of section 5, or furnishes ar incorrect or incomplete return, or fails to submit r receipt for the full amount of the tax due a! required by section 6; or (d) fraudulently evades the payment of any tax due undo this Act; or Penalties,. The West Bengal Paddy Purchase Tax Act, 1970. XV of 1970.) (Sections 16-21.) (e) neglects to furnish any information required by section 8; or (f) refuses to comply with ‘a requisition under clause (a) of sub-section (1) of section 13 or obstructs any officer making an inspection or a search under - section 13; or (g) discloses any information in contravention of the pro- visions of section 14; or (h) acts in contravention of any of the provisions of this Act, shall, on conviction, be punishable with fine which may extend to One thousand rupees, and in the case where the failure, evasion or contravention is a continuing one, with a further fine which may extend to one hundred rupees for every day after the first during which such failure, evasion or contravention con- tinues subsequent to such conviction.