Amendment status not verified — confirm the current text below against the official source.
(1) If any person who is under an obligation to furnish a return under this Act, refuses or wilfully fails to furnish the return within the time specified in the notice under sub-section (1) of section 8 or under sub-section (2) of section 31 or within the further time, if any, allowed by the authorised officer under those sub-sections, he shall be punishable + [with imprisonment of either description for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both]. (2) If any person who, after having been convicted under sub-section (1), continues to refuse or to wilfully fail to furnish the return, he shall be punishable with fine which may extend to fifty rupees for each day after the previous date of conviction during which he continues so to offend. + Amended as per the Puducherry Land Reforms (Amendment) Regulation, 1977 w.e.f 28.2.77. 199 Penalty for failure to furnish information under section 68