59. [ Penalty for misconduct of licensees, etc. [Substituted by Bihar Act No. 3 of 2016, dated 31.3.2016.]
- Whoever being a holder of a license or permit granted or issued under this Act or being in the employment of such holder and acting on his behalf, -(a)Fails to produce such license or permit on demand by any excise officer or any other officer duly empowered to make such demand; or(b)Willfully does or omits to do anything in contravention of the conditions of his license or permit not otherwise provided in this Act; or(c)fails to cooperate during the inspection by any excise officer of his premises ,(d)Fails to submit returns.Shall on conviction , be punished -(1)In the case of an offence falling under clause (a), with fine which shall not be less than one lakh rupees but which may extend to ten lakh rupees.(2)In the case of an offence falling under clause (b), with an imprisonment for a term which shall not be less than seven years but may extend to ten years and with fine which shall not be less than one lakh rupees but which may extend to ten lakh rupees.(3)In the case of an offence falling under clause (c) and (d), with fine which shall not be less than one lakh rupees but which may extend to ten lakh rupees and ten thousand rupees per day for subsequent delay.]
