18A. 2[ Penalties.-
fails to maintain a notice- book which he is required to maintain under sub- section (3) of section 10, or
fails to send to the Commissioner a statement which he is required to send under sub- section (1) of section 10A, or
fails to send a report which he is required to send under section 10B, or
fails to make a return which he is required to make under section 16, shall be punishable with fine which may extend to 3[ five hundred] rupees.
No prosecution under this section shall be instituted except by or with the previous sanction of a Commissioner, and no Court shall take cognizance of any offence under this section, unless complaint thereof is made 4[ within six months of the date on which the alleged commission of the offence came to the knowledge of the Commissioner].] CHAP COMMISSIONERS CHAPTER III COMMISSIONERS