Section 14. Penalty for failure to keep books of accounts, etc.

If any generating company or UPCL (for commercial and industrial consumers) :- (a) fails to keep books of account or to submit returns in accordance with the provisions of this Act and rules made there under, or (b) produces false accounts, registers or documents, or knowingly furnishes false information, or (c) willfully obstructs the Collector or any inspector in the exercise of the powers conferred upon him by or under this Act, or (d) aids or abets any person in the commission of any act specified in clause (a), (b) or (c) of this section, shall on conviction, be punished with fine which may extend to ten thousand rupees.