TMI BlogInsertion of new sections 54A and 54B.X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalty for failure to comply with notices or furnish information. 54A. (1) Any person who fails to, (i) comply with summons issued under sub-section (1) of section 19; or (ii) furnish information as required under section 21, shall be liable to pay penalty of twenty-five thousand rupees for each such failure. (2) The penalty under sub-section ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d either by (i) the production of the records or other documents in the custody of the authority containing such entries; or (ii) the production of a copy of the entries certified by the authority having custody of the records or other documents under its signature stating that it is a true copy of the original entries and that such original entries are contained in the records ..... X X X X Extracts X X X X X X X X Extracts X X X X
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