Section 13(1) in The Punjab Textiles and Sugar (Existing Stocks) Purchase Tax and Miscellaneous Provisions Act, 1958
(1)If any dealer -(a)fails, without sufficient cause, to furnish the return as required by section 4 or submits a false return ; or(b)fails, without sufficient cause, to pay the amount of tax as required by section 5; or(c)refuses to comply with any requirement made of him under section 10; or(d)knowingly produces incorrect accounts, registers or documents or knowingly furnishes incorrect information ;he shall be punishable with fine which may extend to one thousand rupees.
