" BOMBAY SALES TAX ACT, 1953 (Act III of 1953): " Section 36: Whoever (b) fails without sufficient cause, to furnish any return or statement as required by Section 13 or 18 or 259 knowingly furnishes a false return or statement. . shall, in addition to the recovery of any tax that may be due from him, be punishable with simple imprisonment which may extent to six months or with fine not exceeding two thousand rupees or with both; and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the period of the continuance of the offence." "Section 49(2): Any appointment, notification, notice, order, rule, regulation or form made or issued or deemed to have been made or issued under the Ordinance hereby repealed shall continue in force and be deemed to have been made or issued under the provisions of this Act.