Amendment status not verified — confirm the current text below against the official source.
Penalty for failure to comply with requisition made by auditor.— If any person fails to comply with any requisition made by the auditor under section 78, he shall be punishable,— (a) with fine which may extend to one hundred rupees; (b) in case of a continuing failure, with further fine which may extend to fifty rupees for each day after the first during which the failure continues.