Section 23 in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
23. Punishment for the breach of rules, for refusing, neglecting, or failing to furnish information and for furnishing false information.
(a)Persons convicted of the breach of any of these rules render themselves liable to punishment of fine, under sub-section (3) of section 24 of the Act, which may extend to one hundred rupees, and, where the breach is a continuing one, with further fine which may extend to twenty rupees for every day after the first day during which the breach has continued.(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.(c)Any persons, who furnish information, which they know or have reason to believe to be false, render themselves liable to punishment under section 177 of the Indian Penal Code.Form P.1(See Rule 15)Form of licence authorising sales of motor spirit in the specified place or places of business situated in one district.Licence Fee Rupees FiveLicense No. _____________________District _____________________This licence authorising retail sales of motor spirit in the place(s) of business specified hereunder is granted to [ _____________________] [In the case of a firm or company, its full name, address and the name of the manager or agent should be given. Where the firm or partnership is not registered it is to be noted that the licence is valid only so long as the individual members are trading in the name specified in the licence.], son of _______________ _____________________, resident of _____________________ tehsil __________ _____________________, district _____________________, whilst trading in the name of _____________________ subject to the provisions of the Punjab Motor Spirit (Taxation of Sales) Act, 1939, and the rules made thereunder, and to the further conditions hereinafter specified.Situation of the place(s) of business. -
