Section 10: Offences
consolidated text (as amended). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
10. Offences
Any person who—
(a) conceals, destroys, alters, tampers with, or otherwise disposes
of, any article, or book, record, accounts, report or data, stored
electronically or otherwise, or other document, which he has
been summoned or required to produce;
(b) obstructs or assaults a member or an officer of the Division in
the exercise of his functions and powers under this Act;
(c) impersonates a member or an officer of the Division;
(d) without lawful justification or reasonable excuse—
(i) hinders or resists the Division or any other person in the
discharge of its or his functions and powers under this
Act; or
(ii) fails to comply with any lawful requirement of the Division
or any other person under this Act;
(e) knowingly misleads the Division or a member or an officer of the
Division by giving false information,
[Issue 5] N21A – 4
shall commit an offence and shall, on conviction, be liable to a fine not
exceeding 100,000 rupees and to imprisonment for a term not exceeding
2 years.