Section 42(5) in The Maharashtra Tax on Luxuries Act, 1987
(5)Whoever -(a)carries on business without being registered in wilful contravention of section 8, or(b)fails, without sufficient cause, to furnish any information required by section 10, or(c)fails, without sufficient cause, to furnish any return as required by section 12 by the date and in the manner prescribed, or(d)contravenes, without reasonable cause, any of the provisions of section 27, or(e)fails, without sufficient cause, to issue a bill or cash memorandum as required under section 28, or(f)fails, without sufficient cause, when directed under section 29 to keep any accounts or record, in accordance with such direction, or(g)fails, without sufficient cause, to comply with any requirements made of him under section 30, or(h)voluntarily obstructs any officer making inspection or search or seizure under section 30, shall, on conviction, be punished with imprisonment for a term which may extend to one year and with fine.
