Section 10 in Tamil Nadu Electricity (Taxation on Consumption) Act, 1962
10. Penalties.
- If any person-(a)liable under section 6 to keep books of account or submit returns, fails to keep or submit the same in the, manner prescribed; or(b)intentionally obstructs an Inspecting Officer, appointed under section 7 in the exercise of his powers or the performance of his duties under this Act or the rules made thereunder; or(c)contravenes any rule made under this Act;he shall be punished with fine which may extend to one thousand rupees.
