Section Text
a) Willfully refuses or without lawful excuse neglects to furnish such information or return as required under this Act, or (b) Willfully furnishes or causes to be furnished any information or return which he knows to be false, or (c) Refuses to answer or willfully gives a false answer to any question necessary for obtaining any information required to be furnished under this ACT, if any person impedes the right of access to relevant records and documents or the rights of entry conferred by section 6, he shall for each such offence with a further tone which may extend to two hundred rupees for each day after the first during the offence continues; and in respect of false information, returns or answer the offence shall be deemed to continue until true information or a true return or answer has been given or made.