FAILURE TO COMPLY WITH DIRECTIONS UNDER SUB-SECTION (2) OR SUB-SECTION (3) OF SECTION 20, OR ORDERS ISSUED UNDER CLAUSE (c) OF SUB-SECTION (1) OF 32 OR DIRECTIONS ISSUED UNDER SUB-SECTION (2) OF SECTION 33 OR SECTION 33A

(1) Whoever fails to comply with any direction given under sub-section (2) or sub-section (3) of section 20 within such time as may be specified in the direction shall, or conviction, be punishable with imprisonment for a term which may extend to three months or with fine which may extend to Rs. 10,000 or with both and in case the failure continues, with an additional fine which may extend to Rs. 5,000 for every day during which such failure continues after the conviction for the first such failure. (2) Whoever fails to comply with any order issued under clause (c) of sub-section (1) of section 32 or any direction issued by a court under sub-section (2) of section 33 or any direction issued under section 33A shall, in respect of each such failure and on conviction, be punishable with imprisonment for a term which shall not be less than one year and six months but which may extend to six years and with fine, and case the failure continues, with an additional fine which may extend to Rs. 5,000 for every day during which such failure continues after the conviction for the first such failure. (3) If the failure referred to in sub-section (2) continues beyond a period of one year after the date of conviction, the offender shall, on conviction, be punishable with imprisonment for a term which shall not be less than two years but which may extend to seven years and with fine.