Section 25 in The West Bengal Valuation Board Act, 1978
25. Penalty.
- Any person who-(a)fails to file the statement referred to in section 16 within the prescribed period, or files a false statement, or(b)fails to produce the accounts, registers or documents or to furnish the information relating thereto when so required under [section 17, or] [Words and figures Substituted for the word and figures 'section 17.' by W.B. Act 7 of 1994.](c)[ fails to comply with the provisions of section 16,] [Clause (c) Inserted by W.B. Act 7 of 1994.]shall be punishable with simple imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both and when the offence is a continuing one, with a daily fine not exceeding fifty rupees per day during the period of continuance of the offence.
