23. Failure to comply with notices
[23. Failure to comply with notices.—If any person fails, without reasonable cause, to produce or cause to be produced, any accounts or documents required to be produced under section 8, he shall pay by way of penalty, a sum which shall not be less than one thousand rupees, but which may extend to twenty-five thousand rupees, for each such failure.]
Amendment notes (1)
- Subs . Subs. by Act 49 of 1991, s. 110, for sections 23 to 26 (w.e.f 1-10-1991).