41. Offences

Any person who —

fails to furnish any return or information in compliance with any requirement imposed on him under this Act ;

knowingly makes any false statement in any return or information furnished by him ;

willfully omits any matter in any return or information furnished by him ;

resists or obstructs any authorized officer in the exercise by such officer of any power conferred on him by or under section 36 of this Act ;

fails to comply with a maintenance order made by the Board or any direction given by such Board ;

contravenes any provision of this Act or any regulation or rule made thereunder, shall be guilty of an offence under this Act and shall on conviction after summary trial before a Magistrate be liable to a fine not exceeding one hundred thousand rupees or to imprisonment for a term not exceeding one year or to both such fine and imprisonment.