Penalty for non-compliance with order made under section 55

Penalty for failing to obey inspection/information orders. Whoever,— (a) fails to furnish any information or produce any accounts or other documents in compliance with an order made under clause (a) of section 55, or (b) obstructs any officer making inspection, entry, search or seizure under clause (b) or clause (c) of section 55, -shall, on conviction, be punished with imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees or with both.