Section 38

. [Penalty for obstructing an officer or member of the board in the discharge of his duties and for failure to produce books and records . ] Omitted by the Jan Vishwas (Amendment of Provisions) Act , 2023 (18 of 2023) s. 2 and Schedule. (w.e.f. 9-8-2024).

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38 . [Penalty for obstructing an officer or member of the board in the discharge of his duties and for failure to produce books and records . ] Omitted by the Jan Vishwas (Amendment of Provisions) Act , 2023 (18 of 2023) s. 2 and Schedule. (w.e.f. 9-8-2024).