Section 12(1) in Maharashtra Electricity Duty Act, 2016
(1)If any person, -(a)fails to keep books of accounts or to submit returns in accordance with the provisions of section 7 and the rules made in that behalf under section 15; or(b)contravenes any rule made under this Act; or(c)wilfully obstructs the Electricity Duty Inspector in the exercise of the powers conferred upon him by or under this Act, he shall, on conviction, be punished with fine which may extend to ten thousand rupees.
