Penalty for disobedience of requisition and furnishing false information, etc.

Whoever-(a) wilfully or without any reasonable excuse disobeys any requisition or other lawful order or direction issued under or in pursuance of any of the provisions of this Act; or(b) being required under any of the provisions of this Act to make any return or to furnish any information, makes a false return or furnishes false information,shall be punishable with fine which may extend to three thousand rupees or with imprisonment for a term which may extend to three months or with both.