Section 13

Any person who obstructs the Collector or any officer or authorized person lawfully exercising any powers conferred on him by or under subsection (1) in entering or inspecting any place or delays to produce any books, accounts or other documents or things which he has been called upon by the Collector or the said officer or authorized person to produce and which are or ought to be in the ordinary course of business in his power to produce or who refuses to furnish any information which he may be required to furnish by any regulation or which may reasonably be required by the Collector or the said officer

Entertainments Duty 15

or authorized person or who being required to furnish information by the Collector or the said officer or authorized person furnishes false or misleading information shall be guilty of an offence under this Act.