Penalty for failure to comply with notices or furnish information

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... enalty for failure to comply with notices or furnish information. 54A. (1) Any person who fails to, (i) comply with summons issued under sub-section (1) of section 19; or (ii) furnish information as r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng heard: Provided that no penalty shall be imposed if, such person proves that there were good and sufficient reasons which prevented him from complying with the summons or furnishing information. ] .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X