Under the Medicinal and Toilet Preparations (Excise Duties) Act, manufacture of any dutiable goods without a valid licence is punishable with

• A. imprisonment up to six years or fine of twenty thousand rupees or both
• B. imprisonment up to six months or fine of two thousand rupees or both
• C. imprisonment up to six months or fine of twenty thousand rupees or both
• D. imprisonment up to six years or fine of two thousand rupees or both