suspended or revoked, shall be liable to the punishment with a fine not exceeding one hundred thousands Rupees or with an imprisonment not exceeding two years or with both. Provided that, if such a certificate suspended or revoked is published or provided for the purpose of verification of the Digital Signature before it was suspended or revoked, it shall not be deemed to have been committed an offence under this Sub-section. 51. Non-submission of Prescribed Statements or Documents: (1) If any person responsible to submit any statement, document or report to the Controller or Certifying Authority under this Act or Rules framed hereunder, fails to submit such statement, document, or report within the specified time limit, such a person shall be liable to the punishment with a fine not exceeding fifty thousands Rupees. (2) Any person who fails to maintain duly any book, register, records or account and in a secured manner to be maintained duly and in a secured manner under this Act or Rules framed hereunder shall be liable to the punishment with a fine not exceeding fifty thousands Rupees. 52. To commit computer fraud: If any person, with an intention to commit any fraud or any other illegal act, creates, publishes or otherwise provides digital signature certificate or acquires benefit from the payment of any bill, balance amount of any one's account, any inventory or ATM card in connivance of or otherwise by committing any fraud, amount of the financial benefit so acquired shall be recovered from the offender and be given to the person concerned and such an offender shall be liable to the punishment with a fine not exceeding one hundred thousand Rupees or with an imprisonment not exceeding two years or with both. 53. Abetment to commit computer related offence: A person who abets other to commit an offence relating to computer under this Act or who attempts or is involved in the conspiracy to commit such an offence shall be liable to the 27