Section 11 in The Assam Electricity Duty Act, 1964
11. Penalties.
- If any person-(a)required by Section 6 to keep record or to submit returns fails to keep or submit the same in the prescribed form or manner or submits a return which is false, or(b)intentionally obstructs an inspecting officer appointed under Section 7 in the exercise of his powers and duties under this Act and the rules made thereunder, or(c)contravenes any such rule,he shall be liable, on conviction before a Magistrate, to a fine not exceeding one thousand rupees.
