" Section 24 (1)(b): Whoever fails,without sufficient cause, to submit any return as required by, section 10 or know ingly submits a false return,. . . . . . shall, in addition to the recovery of any tax that may be due from him be punishable with simple imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both; and when the offence is a continuing one, with a daily fine not exceeding fifty rupees during the period of the continuance of the offence." Section 24(2): No Court shall take cognizance of any offence under this Act, or under the rules made thereunder, except with the previous sanction of the Collector and no Court inferior to that of a Magistrate of the Second Class shall try any such offence." " Section 2(a) : " Collector " means the Collector of Sales Tax appointed under sub section (1) of Section 3." " Section 3(1) : For carrying out the purposes of 33 258 this Act, the State Government may appoint any person to be a Collector of Sales Tax and such other persons to assist him as the State Government thinks fit.