(IJ Any.person who
(a) knowingly submits an untrue return or fails to submit a return as required by the provisions of this Act or the rules made there under, or
(b) collects any amount by way of tax in contravention of sub section ( 1) of section 22, or
(c) fails to keep true and complete accounts, or
(d) dishonestly objects to or fails to comply with the terms of a notice issued to him under sub-section ( 1) of section 25, or
(e) being a person obliged to register himself as a dealer under this Act does not get himself registered, or
(f) wilfully acts in contraventiOn of any of the provisions of this Act or the rules made thereunder, for the contravention of which no express provision for punishment is made by this Act, 70 shall, on conviction by a Magistrate not below the rank of a Magistrate of the First Class, be liable to fine which may extend to one thousand rupees.
(2) Any person who-
(a) prevents or obstructs inspection, entry, search or seizure by an officer empowered under this Act, or "t;
(b) prevents or obstructs inspection of any vehicle or vessel or · " goods transported otherwise or seizure of goods by an officer in charge of a check post or barrier or any officer empowered under this Act, or
(c) fraudulently evades the payment of tax, fee or other amount due from him under this Act, or
(d) after purchasing any goods in respect of which he has made a declaration under the prov1so to sub-section (3) of section 5 fails with· out reasonable excuse to make use of the goods for the declared purpose, or
(e) carnes on business as a dealer without furnishing the secu rity demanded under sub-section (4) of section 14, shall, on conviction bv a Magistrate not below the rank of a Magistrate of the First Class, be liable to simple imprisonment which may extend to SIX months or to fine not less than the tax or other amounts due but not exceeding two thousand rupees, or to both.