Section 212A
(1) Where a proprietor commits any omission
212A. (1) Where a proprietor commits any omission
specified in clause (a), or clause (b) of sub-section
person 212A. (1) Where a proprietor commits any omissi
oract specified in clause (a), or clause (b) of sub-section
(1) of section 14, the Commissioner or any person
y, after oract
(1) of
ppoint pecified in clause (a), or clause (b) o