Penalty for not giving information or giving false information.-

If any person who is required by the provisions of this Act or by any notice or other proceedings issued under this Act to furnish any information,-

1. (a) omits to furnish it, or
2. (b) knowingly or negligently furnishes false information, such person shall, on conviction, be punished with fine not exceeding one hundred rupees. 440.Penalty for disobeying requisition under section 150 and Schedule IX.- Any person who willfully neglects or refuses to comply with any requisition lawfully made upon him under section 150 and Schedule IX shall be punished with fine which may extend to one hundred rupees: Provided that no proceedings under this section shall be instituted except with the written sanction of the Commissioner: Provided further that before giving such sanction the Commissioner shall call upon the person against whom the procedings are to be instituted to show cause why the sanction should not be given.