Report No. 12
Chapter XXIII
Offences and Prosecutions
285. Failure to make payments or deliver returns or statements or allow inspection.-
If a person fails without reasonable cause or excuse-
[Section 51, opening lines]
(a) to grant inspection or allow copies to be taken in accordance with the provisions of section 139 [39];
[Section 51(e)]
(b) to furnish in due time any of the returns mentioned in section 166(4) [Section 19A], 166(1) [section 20A], 166(2) [section 21] 143(2) [sub-section (2) of section 22] or 138 [section 38];
[Section 51(c)]
(c) to produce, or cause to be produced, on or before the date mentioned in, any notice under section 146(1) [Sub-section (4) of section 22] such accounts and documents as are referred to in the notice;
[Section 51(d)]
(d) to deduct and pay tax as required by sections 201 to 204 [all sections embodying section 18] or under section 235(2) [Sub-section (5) of section 46]; or
[Section 51(a)]
(e) to furnish a certificate required by section 211 [sub-section (9) of section 18] or by section 167 [section 20] to be furnished;
[Section 51(b)]
he shall, on conviction before a Magistrate, be punishable with fine which may extend to ten rupees for every day during which the default continues.
[Section 51, last part]