Clause 64
Penalty for obstructing Comptroller in carrying out his duties
of Goods And Services Tax Bill
BillNot in forceProvision 73 of 92
Clause 64
Any person who at any time hinders or obstructs the Comptroller or any officer acting in the discharge of his duties under this Act or any regulations made thereunder shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.