(1) Whoever—
(a) carries on business as dealer in contravention of subsection (1) of section 12; or
(b) fails to furnish the security demanded under sub-section
(5) of section 12; or
(c) fails, without sufficient cause, to furnish any return as required by sub-section (2) of section 17 or furnishes a false return;
or
(d) being a registered dealer, falsely represents when purchasing any class of goods, that goods of such class are covered by his certificate of registration; or
(e) not being a registered dealer, falsely represents when purchasing goods that he is a registered dealer; or (/) contravenes the provisions of section 19; or
(g) fails, when required so to do under section 23 to keep prescribed accounts or records of sales; or
(h) refuses to comply with any requirement made of him under sub-section (1) of section 24; or
(i) knowingly produces incorrect accounts, registers or documents, or kn'owingly furnishes incorrect information; or
(j) obstructs any officer making an inspection or a search or a seizure under section 24; or (7c) neglects to furnish any information required by section 26, Offences and penalties.
45 of iaeb.
SEC. 1] THE GAZETTE OF INDIA EXTEAORDINARY I 4 j shall be punishable with simple imprisonment which may extend to six months or with fine or with both, and when the offence is a continuing one, with a daily fine not exceeding fifty rupees during the period of the continuance of the offence:
Provided that no prosecution for an offence against this Regulation shall be instituted in respect of the same facts in respect of which a penalty has been imposed under section 20 or section 36.
(2) No Court shall take cognizance of any offence under this Regulation or under the rules made thereunder except with the previous sanction of the Commissioner, and no Court inferior to that of a Judicial Magistrate of the first class shall try any such offence.
(3) All offences punishable under this Regulation shall be cognizable and bailable.