Section 11. Penalties

If any person-

(a) fails to keep books of account, or to submit returns, in accordance with the provisions of section 6 and the rules made in that behalf, or

(b) wilfully obstructs an Inspector in the exercise of the powers conferred, or in the discharge of duties imposed, upon him by or under this Act, or

(c) contravenes any rule,

he shall, on conviction, be punished with fine which may extend to one thousand rupees.