Penalty for failure to comply with notices or furnish information

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..... 1 [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 .....

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..... is to be imposed has been given an opportunity of being heard: Provided that no penalty shall be imposed if, such person proves that there were good and sufficient reasons which prevented him .....

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