39. Every person who
(a) contravenes or fails to comply with any of the provisions of this Act or any regulations made thereunder; or |
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(b) makes default in complying with any direction or order made or given under this Act; or |
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(c) knowingly furnishes or causes to be furnished any false return or information required to be furnished under section 37 of this Act, |
| shall be guilty of an offence and shall on conviction before a Magistrate be liable to a fine not exceeding one thousand rupees or to imprisonment of either description for a term not exceeding six months, or to both such fine and imprisonment. |