24. Penalty for non-production of documents, etc.:-

Whoever, being required by or under this Act or the rules made there under, to produce any document or register before him for inspection any document or register or other record relating there to, omits or fails without any reasonable excuse, so to do, shall be punished with fine which may extend to five thousand rupees and for the second or subsequent offence, with imprisonment for a term which may extend to one year and also with fine not be less than two thousand rupees but which may extend to fifty thousand rupees and, for the second or subsequent offence, with imprisonment for a term which shall not be less than three months but which may extend to one year, or with fine, or with both.