19, Failure to furnish return or document.

If any person fails without reasonable cause or excuse— (a) to furnish in due lime any return specified in subsection (1) or sub-section (2) or sub-section (3) of section 4; or (b) to produce or cause to be produced on or before the date mentioned in any notice under sub-section (5) of section 4 such documents as are referred to in the notice, he shall be punishable with fine which may extend to five rupees for every day during which the default continues.