Offences and Penalties

Any person liable to pay tax under this Act who— (a) fails to submit a return as required by sub-section (1) of section 8 or submits a false return; or (b) fails to appear and given evidence or to produce documents either in person or through his agent before the Assessing Authority; or (c) knowingly produces incorrect accounts, registers or documents, or knowingly furnishes incorrect information; shall be assessed summarily to the maximum rate specified in the Schedule annexed to this Act.