Section 13(1)(b) in The Levy Sugar Price Equalisation Fund Act, 1976
(b)having been required by the Central Government so to do, omits or fails to—(i)maintain any books, accounts or other records in relation to levy sugar, or(ii)produce any books, accounts or other records for inspection, or(iii)furnish any information or furnishes any information which is incorrect or false in material particulars,