Amendment status not verified — confirm the current text below against the official source.
Penalty for non-compliance with the direction of the Board - Any person who wilfully fails to produce any document required by the Board or to furnish any information called for by the Board or wilfully fails to comply with any direction issued by the Board under section 29 shall, on conviction, be punished with- (a) for the first offence, with imprisonment for a term which may extend to three months, or with fine which may extend to five hundred rupees or with both; and