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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Failure to provide inspection facility under clause (iib) triggers criminal liability including imprisonment and fine.</h1> Failure to afford an authorised officer the necessary facility to inspect books of account or other documents as required by clause (iib) of sub section (1) of section 132 constitutes a statutory offence; non compliance attracts criminal liability in the form of rigorous imprisonment and a fine, establishing a standalone penal sanction for obstruction of authorised inspection.

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