Section 12: Obstruction of Commissioner or authorised officer
as enacted (not consolidated). juris shows this Act from a copy that is not the official consolidation, so it may not carry every amendment; the amendments juris holds are listed. It does not confirm that this is the law in force today.
12. Obstruction of Commissioner or authorised officer
Any person who, in relation to the exercise of a power conferred by
section 11 –
(a) obstructs or impedes the Commissioner or an authorised
officer in the exercise of such power;
(b) fails to provide assistance or information requested by the
Commissioner or authorised officer;
(c) refuses to allow the Commissioner or an authorised officer
to enter any premises or to take any person with him in the
exercise of his functions;
484 Acts 2017 Acts 2017 485
(d) gives to the Commissioner or an authorised officer any
information which is false or misleading in a material
particular,
shall commit an offence and shall, on conviction, be liable to a fine not
exceeding 50, 000 rupees and to imprisonment for a term not exceeding
2 years.
Sub-Part D – Delegation of Power