7. (1) Any person who- (a) knowingly falsifies any record of manufacture or production kept in a mill, or (b) being required to deliver a return under section 3, knowingly delivers a false return, or (c) omits to make any return required by section 3, or refuses to sign or complete the same, or (d) knowingly does any act, not otherwise punishable under this Act, in contravention of the provisions of any rule made under this Act, shall be punishable with fine which may extend to five hundred Taka. (2) Any person who discloses any particulars or other information acquired by him in the inspection of any mill under this Act shall be punishable with fine which may extend to one thousand Taka: Provided that nothing in this sub-section shall apply to the disclosure (a) of any such particulars or information for the purpose of a prosecution under section 193 of the ¹[Penal Code] or under this Act, in respect of any return kept or record made for the purposes of this Act, or (b) of any such particulars or information to any person acting in the execution of any duty imposed upon him by this Act, where the disclosure is necessary for the purposes of this Act.