Penalty for not furnishing information or giving false information.

Any person who is required by this Act or by any notice or by other proceedings issued thereunder to furnish any information, fails to furnish any information or knowingly furnishes false information, shall, on conviction, be punished with fine which may extend to one hundred rupees. [217. Penalty for not furnishing information or giving false information.— Any person who is required by this Act, or by any notice or by other proceedings issued thereunder, to furnish any information, and who fails to furnish such information or knowingly furnishes false information, shall be liable to a penalty which may extend to one thousand rupees.”..]