Chapter 6- Miscellanous
- Document type
- Other
- Dated
- Category
- Central Excise Acts
Penalties for obstructing a member or officer of the Authority in the discharge of his duties and for failure to produce books and records
24. Penalties for obstructing a member or officer of the Authority in the discharge of his duties and for failure to produce books and records. -
Any person who-
(a) obstructs any member authorised by the Chairman in writing or any officer or other employee of the Authority authorised by it in this behalf or any person authorised in this behalf by the Central GovelnII1ent or by the Authority, in the exercise of any power conferred or in the discharge of any duty imposed on him by or under this Act; or
(b) having control over or custody of any account book or other record, fails to produce such book or record when required to do so by or under this Act,shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.
Any person who-
(a) obstructs any member authorised by the Chairman in writing or any officer or other employee of the Authority authorised by it in this behalf or any person authorised in this behalf by the Central GovelnII1ent or by the Authority, in the exercise of any power conferred or in the discharge of any duty imposed on him by or under this Act; or
(b) having control over or custody of any account book or other record, fails to produce such book or record when required to do so by or under this Act,shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.