Section 8(1) in The U.P. Electricity (Duty) Act, 1952
(1)If any person-(a)required by Section 5 to keep record or to submit returns fails to keep or submit the same in prescribed manner or form, or(b)intentionally obstructs an inspecting officer appointed under Section 6 in the exercise of his powers and duties under this Ac! and the rules, or(c)contravenes any rule, he shall be liable, on conviction before a Magistrate, to a fine not exceed' two hundred rupees.
