(1)Whoever -(a)fails to furnish the security demanded under Sub-section (6) of Section 6,(b)fails to pay the full amount of luxury tax payable for any period in accordance with the provisions of Section 7,(c)fails without reasonable cause to furnish return under Section 7,(d)submits false return,(e)fails to make payment of interest payable under Sub-section (1) of Section 8,(f)fails to comply with the provisions of Section 11, or(g)refuses to comply with any requirements under Sub-section (1) of Section 12,shall be punishable with simple imprisonment which may extend to six months or with fine or with both and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees quarrying the periods of the continuance of the offence.(2)Whoever holds a stock of luxuries in contravention of the provisions of Sub-section (1) of Section 6 shall be punishable with simple imprisonment which may extend to one year or with minimum fine of five thousand rupees or with both and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the period of continuance of the offence.(3)Whoever, obstructs the Commissioner or any person appointed under Sub-section (1) of Section 3 to assist him shall be punishable with imprisonment of either description for a term which may extend to three months or with fine which may extend to five hundred rupees or with both.(4)Whoever abets any of the offences referred to in Sub-section (2) or Sub-section (3) shall, if the act abetted is committed in consequence of the abetment, be punished with the punishment provided for the offence.(5)In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the Court shall presume the existence of such culpable mental state until the contrary is proved.Explanation. - For the purposes of this Sub-section, "culpable mental State" shall include intention, motive, knowledge of a fact, and belief in, or reason to believe, a fact.
