(ii) if the offence is under sub- clause (ii) of clause (a), but not being an offence with respect to the contravention of any rule made under clause (a) or clause (g) of sub- section (1A) of section 23 or under clause (b) of sub- section (2) of section 24, the court may, for any adequate and special reasons to be mentioned in the judgement, impose a sentence of imprisonment for a term which shall not be less than three months but which may extend to two years, and with fine which shall not be less than five hundred rupees: Provided further that if the offence is under sub- clause (ii) of clause (a) and is with respect to the contravention of any rule made under (a) or clause (g) of sub- section (1A) of section 23 or under clause (b) of sub- section (2) of section 24, the court may, for any adequate and special reasons to be mentioned in the judgment, impose a sentence of imprisonment for a term which may extend to three months and with fine which may extend to five hundred rupees].
(lA) 1[ If any person whether by himself or by any other person on his behalf, imports into India or manufactures for sale, or stores, sells or distributes,-