Obstruction of authorised officer inspection triggers criminal sanctions including imprisonment and a mandatory fine for noncompliance.

The provision creates an offence for failing to afford an authorised officer the necessary facility to inspect books of account or other documents as required under the inspection clause. Such failure attracts criminal sanctions consisting of rigorous imprisonment for a term which may extend to two years and a mandatory fine within prescribed limits, thereby imposing both custodial and monetary penalties to secure compliance with inspection obligations.

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