Section 10. Punishment for unauthorised sale.

1[(1) Whoever contravenes the provisions of section 6 shall be punishable with fine which may extend to one thousand rupees or to a sum double the amount of the tax due in respect of the sale of any 2[motor spirit or diesel oil] conducted by or on behalf of such person, whichever is greater. (2) No court shall take congnizance of an offence under this section except on a complaint in writing by the Chief Petrol Taxation Officer having urisdiction over the area.]