1[18A. Penalties.—(1) Whoever—
(a) fails to maintain a notice-book which he is required to maintain under sub-section (3) of section 10, or
(b) fails to send to the Commissioner a statement which he is required to send under sub-section (1) of section 10A, or
(c) fails to send a report which he is required to send under section 10 B, or
(d) fails to make a return which he is required to make under section 16,
shall be punishable with fine which may extend to 2[five thousand] rupees.
(2) No prosecution under this section shall be instituted except by or with the previous sanction of a Commissioner, and no court shall take cognizance of any offence under this section, unless complaint thereof is made 3[within six months of the date on which the alleged commission of the offence came to the knowledge of the Commissioner].
1. Ins. by Act 15 of 1933, sec. 11.
2. Subs. by Act 30 of 1995, sec. 9, for “five hundred” (w.e.f. 15-9-1995).
3. Subs. by Act 64 of 1962, sec. 6, for certain words (w.e.f. 1-2-1963).