Section 10(1) in The West Bengal Duty On Inter-State River Valley Authority Electricity Act, 1973
(1)If a licensee required by section 7 to keep books of account or to submit returns fails to keep such books in the prescribed form, or to submit such returns in the prescribed form or at the prescribed time, such licensee shall be liable, on conviction before a Magistrate, to a fine not exceeding one thousand rupees.
