(1)If any person,-(a)fails to keep books of accounts or to submit returns in accordance with the provisions of section-7 and the rules made in that behalf under section-15; or(b)contravenes any rule made under this Act; or(c)willfully obstructs the Inspecting authority in the exercise of the powers conferred upon him by or under this Act, he shall, on conviction, be punished with fine which may extend to ten thousand rupees.(2)No complaint in respect of the offence committed under sub-section (1) shall be entertained unless it is filed by the Inspecting authority.
