30.
(1) Every person who
| | (a) acts in contravention of any provisions of this Act; | | |
| | (b) knowingly makes any false or incorrect statement in any return or information furnished by him in compliance with the requirements of a notice sent to him under section 28 ; | | |
| | (c) fails or refuses to comply with the requirements of any notice sent to him under section 28 ; | | |
| | (d) being a member or officer or servant of the Council, | | |
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(2) Every person who commits an offence under this Act, shall on conviction after trial before a Magistrate, be liable to a fine not exceeding five hundred rupees. |
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(3) Where an offence under this Act is committed by a body of persons, then
| | (a) if that body of persons is a body corporate, every director and officer of that body corporate; | | |
| | (b) if that body of persons is a firm, every partner of the firm, | | |
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