If any person fails without reasonable cause or excuse,-
(a) to furnish in due time any of the returns specified in sub-section (1) or sub-section (2) of section 18 or in section 39; or
(b) to furnish a certificate required by section 16; or
(c) to grant inspection or allow copies to be taken in accordance with the provision of section 62; or
(d) to produce or cause to be produced on or before the date mentioned in any notice under sub-section (4) or section 18, such accounts or documents as are referred to in the notice,
he shall be punishable with fine which may extend to five rupees for every day during which the default continues.