(1) Any dealer, under an obligation to furnish a return under this Act, furnishes any return knowingly, or having reason to believe, the same to be false shall be punishable with imprisonment which may extend to six months or with fine which may extend to five thousand rupees or with both.
(2) Whoever, being liable to pay cess under this Act, willfully or intentionally evades or attempts to evade the payment of such cess, shall be punishable with imprisonment which may extend to six months, or fine which may extend to five thousand rupees or with both.
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(3) Whoever, contravenes any of the provisions of this Act or the rules made there under shall, if no other penalty is elsewhere provided by this Act for such contravention, be punishable with imprisonment for a term which may extend to three months or with fine which may extend to two thousand five hundred rupees or with both.
(4) No court shall take cognizance of an offence punishable under this section, save on a complaint made by or under the authority of the Government.