: (1) If a person obstructs an auditor appointed under this Act or an accountant or other employee authorized by him in the performance of his work, if he does not give the documents or information requested in accordance with the authority of this Act or the rules made under this Act without any reasonable reason or If he is negligent, he will be fined a maximum of Rs. 1,000.- (one thousand) will be fined.
(2) If any person knowingly falsifies any bill of lading, warehouse receipt or any other document deposited or about to be deposited with the Corporation for the facility provided by the Corporation under this Act, that person shall be imprisoned for two years or shall be fined Rs. 2,000.- (two thousand) fine or both will be punished.
(3) If any person uses the name of the Corporation in any prospectus or advertisement without obtaining the written consent of the Corporation, he shall be liable to imprisonment for a term which may extend to one year or to a fine of Rs. 1,000.- (one thousand) shall be punished with a fine or both.
(4) If any person who is the immediate corporation, general manager, director or employee participates or is a shareholder in any contract lease in violation of section 21, he shall be imprisoned for one year or shall be fined Rs. 1,000.- (one thousand) will be fined or both.
(5) No court shall be able to hear a case in relation to any offense punishable under this Act unless a written complaint signed by an authorized officer is submitted by the Corporation. However, nothing in this sub-section shall hinder the right to take action from the Government of Nepal or to demand action.
(6) The High Court shall have the jurisdiction to initiate and dispose of cases under this Act.