24Penalties for obstructing a member or officer of the Authority in the discharge of his duties and for failure to produce books and records
Any person who--
(a) obstructs any member authorised by the Chairman in writing or any officer or other employee of the Authority authorised by it in this behalf or any person authorised in this behalf by the Central Government or by the Authority, in the exercise of any power conferred, or in the discharge of any duty imposed, on him by or under this Act; or
(b) having control over or custody of any account book or other record, fails to produce such book or record when required to do so by or under this Act, shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.
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- 23 Penalty for making false returns
- 24 Penalties for obstructing a member or officer of the Authority in the discharge of his duties and for failure to produce books and records
- 25 Other penalties
- 26 Offences by companies
- 27 Jurisdiction of court
- 28 Previous sanction of Central Government
- 29 Protection of action taken in good faith
- 30 Power to delegate
- 31 Suspension of operation of Act
- 32 Application of other laws not barred
- 33 Power of Central Government to make rules
- 34 Power to make regulations