Section 8 in The U.P. Electricity (Duty) Act, 1952
8. Penalties.
(1)If any person-(a)required by Section 5 to keep record or to submit returns fails to keep or submit the same in prescribed manner or form, or(b)intentionally obstructs an inspecting officer appointed under Section 6 in the exercise of his powers and duties under this Ac! and the rules, or(c)contravenes any rule, he shall be liable, on conviction before a Magistrate, to a fine not exceed' two hundred rupees.(2)[ If any person keeps any record or submits any return specified in Section 5, which he knows or has reasonable cause to believe to be false or not true in any material particular, he shall be punishable with a fine no: exceeding one thousand rupees.] [The existing Section 8 renumbered as sub section (1) and after sub-section (1) new sub-section (2) inserted by U.P. Act No. 2 of 1971. vide Section 8.]
