(1) Any officer authorised by the State Government in this behalf may at all reasonable times enter into, inspect and search any specified land and any place where the person liable to pay cess under this Act ordinarily keeps books of accounts, registers and documents relating to excavation for obtaining mineral oils from such land, for the purpose of verifying whether the provisions of this Act or any rules made thereunder are being complied with.
(2) All searches made under sub-section (1) shall be in accodrance with the provisions of the Code of Criminal Procedure, 1973.
13. Whoever—
(a) fails to pay cess within the time stipulated therefor, or
(b) fails to keep and maintain accounts and registers as required by section 10, or
(c) fails to comply with art order made under, section 11, or
(d) knowingly produces false accounts, registers or documents or knowingly furnishes incorrect information, or
(e) obstructs any officer making an entry, inspection or search under section, 12, shall, on conviction be punished with fine which may extend to One thousand rupees.