law: Water (Prevention & Control of Pollution) Cess Act, 1977
  14. Penalty
  (1) Whoever, being under an obligation to
  
  furnish a return under this Act, furnishes any return knowing, or having reason
  
  to believe, the same to be false shall be punishable with imprisonment which
  
  may extend to six months or with fine which may extend to one thousand rupees
  
  or with both.
  (2) Whoever, being liable to pay cess under
  
  this Act, willfully or intentionally evades or attempts to evade the payment of
  
  such cess shall be punishable with imprisonment which may extend to six months
  
  or with fine which may extend to one thousand rupees or with both.
  (3) No court shall take cognizance of an
  
  offence punishable under this section save on a complaint made by or under the
  
  authority of the Central Government.