If any person—
(a) fails to keep books of account or to submit returns in accordance with the provisions of Section 5 and the rules made in that behalf under Section 12, or
1[(ai) contravenes any rule made under the Act, or]
(b) wilfully obstructs an Inspector in the exercise of the powers conferred upon him by or under this Act, he shall, on conviction, be punished with fine which may extend to [one thousand rupees].
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