Section 16 in The Maharashtra Purchase Tax On Sugarcane Act, 1962
16. [ Offences and penalty. [Section 16 was substituted for the original by Maharashtra 49 of 1974, Section 8.]
(1)Whoever-(a)purchases sugarcane for use in the [manufacture or production of sugar in a factory or a unit] without obtaining a licence, or(b)fails, without sufficient cause, to furnish any return as required by section 6, by the date and in the manner prescribed, or knowingly furnishes a false return.shall, on conviction, be punished with simple imprisonment for a term which may extend to six months, or with fine which may extend to two thousand rupees, or with both.(2)No prosecution for an offence against this Act shall be instituted in respect of the same facts on which a penalty has been imposed by the Commissioner under the provisions of this Act.]
