Report No. 62
6.22. Section 18A.-
Section 18A provides penalties for contravention of certain provisions of the Act. We recommend the following changes in the section:-
(a) the maximum amount of fine should be increased from five hundred rupees to one thousand rupees, having regard to the fall in the value of the rupee.
(b) Imprisonment upto six months should be added.
(c) Section references should be altered having regard to the scheme proposed1 for the re-arrangement of sections 10, 10A and 10B.
(d) As a new section2relating to display of extracts is proposed to be added, violation of the provisions of that section should also be made punishable under section 18A.
Section 18A should, in the light of the above discussion, be revised as follows:-
"18A. Penalties.-(1) Whoever-
(a) fails to send a report which he is required to make under section 10, or
(b) fails to maintain an intimation book which he is required to maintain under sub-section (4) of section 10A, or
(c) fails to send to the Commissioner a statement which he is required to send under sub-section (1) of section 10B, or
(d) fails to make a return which he is required to make under section 16, or
(e) fails to display extracts of the provisions of this Act as required by section 17A, shall be punishable with imprisonment upto six months or with fine upto one thousand rupees or both."
1. See recommendation as to sections 10, 10A and 10B.
2. See recommendation to insert section 17A.