Section 19 in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
19. Offences and penalties.
(1)Whoever-(a)fails, without sufficient cause, to submit any return as required by Section 8 or submits a false return;(b)fails, without sufficient cause, to get himself registered or thereafter to renew his registration as required by Section 9; or(c)knowingly produces incorrect accounts, registers or documents or knowingly furnishes incorrect information; or(d)makes a statement in an application for registration or any declaration required to be made by or under this Act or an application for annual renewal under Section 9, or in the return or revised return furnished under Section 8, or in an application for refund under Section 14 or in a memorandum of appeal which is false or which he either knows or believes to be false; or(e)fails to maintain or preserve accounts as required by Section 15; or(f)refuses to comply with any requirement made of him under Subsection (1) of Section 16; or(g)obstructs any officer making a seizure or search under Sub-section (2) or (3) of Section 16; or(h)violates the terms and conditions of an undertaking required to be given by or under this Act,shall be punishable with imprisonment of either description which may extend to six months or with fine not exceeding one thousand rupees or with both, and when the offence is a continuing one, with a daily fine not exceeding fifty rupees during the period of the continuance of the offence.(2)No Court shall take cognizance of any offence under this Act, or under the rules made thereunder, except with the previous sanction of the Commissioner, and no Court inferior to that of a Magistrate of the first class shall try any such offence.(3)Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (5 of 1898), all offences punishable under this Act shall be cognizable and bailable.
