Amendment status not verified — confirm the current text below against the official source.
Failure to furnish return or document.-!£ any pe.rson fails without reasonable cause or excuse- (a) to furnish in due time any return specified m sub- section (1) or ·sub-section (2) or sub-section (3) of section 4; or (b) to produce or cause to be produced on or before the date mentioned many notice un-l.er sub·section (5) of section 4 such documenls as are referred to in the notice, he shall be punishable with fine which may extend to five rupees for every day during which the default continues. ' 139