Section Text
Any person who contravenes any provision of this Act or abets any such contravention or who fails to comply with any provision of this Act with which it was his duty to comply, where no express penalty is elsewhere provided for such contravention or failure, shall be liable to a penalty not exceeding 2[one lakh rupees].
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1. Substituted by Act 27 of 1999, section 109, for "one thousand rupees" (w.e.f. 11-5-1999).
2. Substituted by the Finance Act, 2008 for the words "1[ten thousand rupees]".