Section 9 in The Companies (Temporary Restrictions On Dividends) Act, 1974
9. Penalties.
(1)Whoever contravenes any provision of this Act, shall be punishable with imprisonment for a term which may extend to three years, or with fine which may extend to twice the amount in relation to which such contravention has been made, or with both.(2)The provisions of section 621 of the Companies Act, 1956 , shall apply to the offences against this Act as they apply to the offences against the Companies Act, 1956 . (1 of 1956 .)
