Offences and penalty.

1[16.    Offences and penalty.

1. Whoever-
   1. purchases sugarcane for use in the 2[manufacture or production of sugar in a factory or a unit] without obtaining a licence, or
   2. fails, without sufficient cause, to furnish any return as required by section 6, by the date and in the manner prescribed, or, knowingly furnishes a false return, shall on conviction, be punished with simple imprisonment for a term which may extend to six months, or with fine which may extend to two thousand rupees, or with both.
   3. No prosecution for an offence against this Act shall be instituted in respect of the same facts on which a penalty has been imposed by the Commissioner under the provisions of this Act.]

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1. Section 16 was substituted for the original by Mah. Act No.49 of 1974.
2. These words were substituted for the words “manufacture of sugar in a factory” by Mah. Act No.60 of 1974.