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Whoever - (a) willfully or without any reasonable excuse, disobeys any requisition or other lawful order or direction issued under or in pursuance of any of the provisions of this Act; or (b) being required under any of the provisions of this Act to make any return or to furnish any information, makes a false return or furnishes false information, shall be punishable with fine which may extend to three thousand rupees or with imprisonment for a term which may extend to three months or with both.
Whoever - <br>(a) willfully or without any reasonable excuse, disobeys any requisition or other lawful order or direction issued under or in pursuance of any of the provisions of this Act; or <br>(b) being required under any of the provisions of this Act to make any return or to furnish any information, makes a false return or furnishes false information, shall be punishable with fine which may extend to three thousand rupees or with imprisonment for a term which may extend to three months or with both.<br>