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Whoever- ( l) fails, without reasonable cause, to submit in due time any return required by or under the provisions of this Act or submit a false return ; or · (2) fails or neglects, ·without reasonable cause, to comp- ly with any requirement made of, or any obligation laid on, him under the provisions of this Act, or , (3) fraudulently evades payment.of any tax due under this Act or conceals his liability to such tax ; shall, on conviction before a Magistrate and in addition to any tax or penalty or both that may be due from him, be punishable with imprisonment which may extend to six months or with fine not exceeding five hundred rupees or with both. CHAPTER VIII MISCELLANEOUS