Section 16(1) in The Maharashtra Purchase Tax On Sugarcane Act, 1962
(1)Whoever-(a)purchases sugarcane for use in the [manufacture or production of sugar in a factory or a unit] without obtaining a licence, or(b)fails, without sufficient cause, to furnish any return as required by section 6, by the date and in the manner prescribed, or knowingly furnishes a false return.shall, on conviction, be punished with simple imprisonment for a term which may extend to six months, or with fine which may extend to two thousand rupees, or with both.
