(1)Any person who,-(a)being an assessee under this Act, fails to submit a return as required by the provisions of this Act, or the rules made thereunder, or(b)being a person obliged to register himself as a dealer under this Act, does not get himself registered, or(c)being a person obliged to obtain a permit under this Act, does not obtain such permit, or(d)collects any amount by way of tax under this Act, in contravention of the provisions of section 35, shall on conviction by a Judicial Magistrate, not below the rank of a Second-Class Judicial Magistrate, be liable to a fine of rupees one thousand.
