44. [Offences Relating to Registration. [Section substituted by the Amendment Act 15 of 2005.]
- A person who fails,-(a)to apply for registration as required under section 18; or(b)to notify the Appropriate Assessing Authority of a change in circumstances as required by section 22;is guilty of an offence and liable on conviction,-(i)where such failure is deliberate or repeated, for a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding six months, or both; or(ii)in any other case, for a fine not exceeding Twenty five thousand rupees or to imprisonment for a term not exceeding three months, or both.]
