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Any owner of a boiler who refuses or without reasonable excuse fails,---
(i) to surrender a provisional order as required by sub-section (2) of section 14; or
(ii) to produce a certificate or provisional order when duly called upon to do so under
section 20; or
(iii) to make over to the new owner of a boiler a certificate or provisional order as required by
section 21; or
(iv) to report an accident to a boiler or boiler components when so required under section 23,
shall be liable to penalty which may extend to five thousand rupees.
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