Section 125 : Punishment to one who obstructs or unduly influences tax administration

1) A person who commits the following act shall be punished with a fine of a sum from five thousand rupees to twenty thousand rupees or with imprisonment for a term from one month to Three months or with both punishments:

a) To obstruct the officer of the Department in the course of carrying out his duty pursuant to this Act,

b) Not to act as per the notice referred to in Section 83 or

c) To obstruct in any other manner in the implementation of this Act.

2) Any person who attempts to commit an act referred to in sub-section (1) shall be punished with half a punishment mentioned in that sub-section.