Section 8. Penalties
8. (1)1 If any person -
(a) required by section 5 to keep record or to submit returns fails to keep or submit the same in the 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 Act and the rules, or,
(c) contravenes any rule,
he shall be liable, on conviction before a Magistrate, to a fine not exceeding 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 not exceeding one thousand rupees.]
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
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