(3)Whoever-(a)Is engaged in any business as a dealer without being registered in wilful contravention of section 24; or(b)Fails, without sufficient cause, to keep any accounts or record as directed in accordance with the provisions of this Act; or(c)Fails, without sufficient cause, to keep such records as required by the Commissioner under sub-section (3) of section 61; or(d)Fails, without sufficient cause, to comply with any requirements made of him under section 73; or(e)Voluntarily obstructs any officer making inspection or search or seizure under section 73, 74 or 75,shall, on conviction, be punished with imprisonment of either description for a term which shall all not be less than six months but which may extend to one year and with fine.
