Amendment status not verified — confirm the current text below against the official source.
Any person who, when duly -required so to do Penalty Tor pcru5in[: or by any audjtor of accouilts mder section 54. refusesncslcclins -- - - to appear 01% neglects ro appear before such euditor or to produce any book, deed, accounts, voucl~er, docu-nudiroiof ment or paper or to answer any question or prepare~~~.OUni" and submit any state~nent shall be punishable for every such neglect or refusal with fine wkch may extend to one hundred rupees.