Section 11(1) in The West Bengal Motor Vehicles (Taxation On Goods And Passengers) Act, 1985
(1)Whoever-(a)fails to furnish information and maintain accounts under section 9,(b)fails to comply with the requirement of the provisions of subsection (2) of section 10, or(c)obstructs any officer authorised in this behalf making interception, inspection, detention and seizure under section 10, or(d)fraudulently evades tax payable under this Act, or(e)contravenes any of the provisions of this Act or rules made thereunder, shall be punishable with simple imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both and for the offence of contravention of sub-section (2) of section 10 the Court may, in addition to fine, order confiscation of his goods vehicle or stage carriages seized under section 10.
