Penalties.

<span style="margin-left:15px;"></span>If any person&#x2013;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>a</i>) wilfully refuses or without lawful excuse neglects to deliver a return under section 3, or<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(b)</i> wilfully delivers or causes to be delivered any such return which he knows to be false, or<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>c</i>) refuses to answer or wilfully gives a false answer to any question or enquiry necessary for obtaining any information for the purposes of this Act, or<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>d</i>) impedes the right of access to a relevant document, book of account or other record, or the right of entry conferred by section 4,<br> he shall for each such offence be punishable with fine which may extend to five hundred rupees, and in the case of a continuing offence to a further fine which may extend to two hundred rupees for each day after the first during which the offence continues; and in respect of a false return or answer the offence shall be deemed to continue until a true return or answer has been delivered or given. <br>