Section 20(1) in Sikkim Ecology Fund and Environment Cess Act, 2005
(1)without prejudice to any action taken or that may be taken or any order passed or may be passed under any of the provision of this Act, whoever,(a)being dealer, sales or purchases goods in contravention of sub section (2) of Section 8 or fails or neglects to comply with the provision of the Sub Section (1) thereof : or(b)fails without sufficient cause, to submit any return required under Section 9 or wilfully submits a falls return : or(c)not being a registered dealer falsely represents that he is such a dealer ; or(d)prevents or obstruct any authority this Act in the performance of it duties and functions under this Act; or(e)fails to pay the cess, penalty or interest due in accordance with sub section (2) of Section 9, sub section (3) & (4) of Section 10 or Section 11 or(f)contravenes the provisions of Section 12 or(g)contravenes Section 21 or(h)abets any person in the commission of any of the offences specified in clauses (a) to (h);shall be punishable with imprisonment of either description which may extend to one year or with fine which may extend to fifty thousand Rupees Or with both and if the offence is a continuing one, with a delay fine not exceeding Rupees one thousand during the period offence continues.
