Section 23(b) in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
(b)Persons, who are bound under these rules to furnish information by submitting returns and maintaining registers in the prescribed forms, preserving relevant records or in any other manner, render themselves liable to punishment, under section 17 of the Indian Penal Code, if they refuse, neglect or without lawful excuse fail to furnish the required information in the prescribed manner.
