15. Filing of Complaints.- (1) The Assessing Officer, or any inspector under the main Act, or Trade Union, having come to know of violation of an obligation to furnish return, furnishing of false information, intentionally or willfully evading or attempting to evade the payment of cess may make complaint to the Board. The Board on receiving such complaint shall examine the complaint and if it so decide may refer such complaint to the Central Government for taking legal action against the offender. (2) The Central Government on receiving such reference may make such inquiry as may be considered necessary and authorise an inspector of appropriate jurisdiction to file a complaint in the Court of Law. | 