rupees.

If any person required to furnish any information or return under section 151- (a)withoutreasonablecausefailstofurnishsuchinformation or return as may be required under that section, or (b) willfully furnishes or causes to furnish any information or return whichhe knows to be false, heshall be punishable with a fine which may extend toten thousand rupees and in case of a continuing offence to a further fine.which may extend to one hundred rupees for each day after the first day during whichthe offence continues subject to a maximum limitof twenty-five thousand rupees.