Section 21(1) in Karnataka Tax on Entry of Goods Act, 1979
(1)Any person who-[[XXX] [Omitted by Act 14 of 2014 w.e.f.1.04.2014](g)fails to issue a sale bill or cash memorandum in accordance with the provisions of sub-sections (2) and (3) of section 17-A; or(h)fails to keep true and complete accounts.] shall , on conviction by a Magistrate, [be liable to a fine which shall not be less than [five hundred rupees] [Substituted by Act 13 of 1982 w.e.f. 1.4.1982] but which may extend to two thousand rupees.]
