Section 9(1) in The Karnataka Electricity (Taxation on Consumption or Sale) Act, 1959
(1)If any person liable under section 5 to keep books of account or submit returns fails to keep or submit the same in the manner prescribed or obstructs [an Inspecting officer] [Substituted by Act 31 of 2013 w.e.f 05.03.2013] in the exercise of his powers and duties under this Act, or contravenes any rule made under section 10, he shall, on conviction, be punished with fine which may extend to [five thousand] [Substituted by Act 31 of 2013 w.e.f 05.03.2013] rupees.
