Amendment status not verified — confirm the current text below against the official source.
(1) Whoever,— • (a) omits or fails without any reasonable excuse to make the declaration referred to in section 13, or (b) evades the payment of any tax or penalty leviable under this Act, or (c) omits or fails, without any reasonable excuse, to. produce any account, register or document or to furnish any information required by the prescribed authority or produces any accounts which are incorrect in material particulars or furnishes any information to the prescribed authority which is false, misleading or inaccurate, or (d) contravenes the provisions of section 29 or knowingly furnishes incorrect particulars as to the storage or disposal of specified goods, when purporting to. comply with the provisions of section 29, or (e) obstructs the prescribed authority in the exercise of its powers under section 22, shall be punishable with -imprisonment which may extend to six months, or with fine, or with both, and where the offence is a continuing one, with a further fine not exceeding rupees fifty for every day, excepting the first, during which the offence continues. (2) The Con-rt may, in addition to any fine imposed, order the contscation of any goods seized under section T. The Taxes ow Entry of Gao4s into Caseate Metr ,p t is 11 Ares Art, 2910. It t19704 (3) If it be found, when. any specified goods are transported or removed from any notified place, that-- (a) the packages in which they are contained differ widely from the description given in the declara- tion made under section 13; or (b) the contents thereof Kaye been wrongly defined ox mis-stated in the declaration in. relation to leaf particulars required to be stated therein, Ole dealer shall be punishable with a peuaIty not exceeding any tliousand rupees. (4) All offences punishable under this Act or the rules made thereunder shall be cognizable and bailable. (5) No Court shall take cognizance of any offenoe under this Act or the rules made thereunder except on a complaint made with the previous sanction of the prescribed authority.