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If any person obstructs the assessing or appellate authority, or any officer authorised by any of those authorities, in the discharge of its or his duties under section 16, he shall, on conviction, be punished with imprisonment of either description for a term which may extend to three months, or with fine which may extend to five hundred rupees, or with both.
<span style="margin-left:15px;"></span>If any person obstructs the assessing or appellate authority, or any officer authorised by any of those authorities, in the discharge of its or his duties under section 16, he shall, on conviction, be punished with imprisonment of either description for a term which may extend to three months, or with fine which may extend to five hundred rupees, or with both. <br>