Section - 31 - Penalty for non-production of documents, etc.
Penalty for non-production of documents, etc.31. Whoever, being required by or under this Act or the rules made thereunder to submit returns, maintain any record or register, or being required by the Director or the Controller or any legal metrology officer to produce before him for inspection any weight or measure or any document, register or other record relating thereto, omits or fails without any reasonable excuse, so to do, shall be punished with fine which may extend to [twenty-five thousand rupees and for the second offence with fine which may extend to fifty thousand rupees and for the third and subsequent offence, with fine which may extend to one lakh rupees].
1. Substituted for "five thousand rupees and for the second or subsequent offence, with imprisonment for a term which may extend to one year and also with fine" by the Jan Vishwas (Amendment of Provisions) Act, 2023, w.e.f. 1-10-2023
.... To read the full section download the app from Google Play store
CAclubindia
