Section 19 in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
19. Penalties.
- If any person:(a)liable under section 8 to keep books of account or to submit returns, fails to keep or submit the same in the manner prescribed; or(b)intentionally obstructs an inspecting officer appointed under section 12 in the exercise of his powers or the performance of his duties under this Act or the rules made thereunder; or(c)contravenes any rule made under this Act;he shall be punished with fine which may extend to ten thousand rupees.
