Amendment status not verified — confirm the current text below against the official source.
(1) The Director may, after collection of necessary information under section 5, compile and analyse the information and also statistics, if any, and send such report— (a) to the State Government at such intervals as may be prescribed, and (b) to such authority as he deems necessary. (2) When the authority referred to in clause (b) of sub-section (1) makes any request to the Director to supply certain information relating to any tax or duty imposed by, and payable to, the State Government, the Director may collect such information and supply the same to it in such manner and within such time as he may deem fit. He shall also send a copy of the said report to the State Government. 7 If any person— (a) required to furnish any statement, information or statistics under this Act— (i) wilfully refuses or, without lawful excuse, neglects to furnish such statement, information or statistics, or (ii) wilfully furnishes, or causes to be furnished, any statement, information or statistics which he knows to be false, or (iii) refuses to answer, or wilfully gives a false answer, to any question necessary for obtaining any information or statistics, or (b) impedes the right of access to any records or documents, or the right to enter any premises, under section 5, he shall be punishable with fine which may extend to five hundred rupees and, in the case of a continuing offence, to a further fine which may extend to two hundred rupees for each day during the period of continuance of the offence.