- Any person convicted of a breach of the provisions of the last preceding section after summary inquiry before the Collector shall be liable to a fine not exceeding three times the amount received for which a receipt was not duly granted [or Rs. 100] [The word, letters and figures 'or Rs. 100' were inserted by Bombay 29 of 1939, section 309, read with Bombay 67 of 1948, 89.] and one-half of the fine may, at the discretion of the Collector, be paid to the informer if any. Such inquiry may at any time be instituted by the Collector of his own motion without any complaint being preferred to him.
