Section 9

Offences and penalties . — 2 [(1)] Whoever commits any of the following offences, namely:— 3 [(a) contravenes any of the provisions of Section 8 or of a rule made under clause (iii) or clause (xxvii) of sub -section (2) of Section 37;]

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9. Offences and penalties . — 2 [(1)] Whoever commits any of the following offences, namely:— 3 [(a) contravenes any of the provisions of Section 8 or of a rule made under clause (iii) or clause (xxvii) of sub -section (2) of Section 37;]
(b) evades the payment of any duty payable under this Act;