Section 111 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
111. Penalty for obstruction or for giving false or misleading information.
-If any person by himself or by any person in his employ -(i)voluntarily obstructs or offers any resistance to or impedes, or otherwise interferes with; or(ii)willfully gives false or misleading information to the officer duly appointed; under rule 110, who is acting in accordance with his duty thereunder.such person shall be liable to a penalty which may extend to five hundred rupees.
