Section 53 in The Bengal Agricultural Income-Tax Act, 1944
53. Failure to make payments or deliver returns or statements or allow inspections. -
(1)If a person fails without reasonable cause or excuse-(a)to furnish in due time any of the returns mentioned in section 24 or section 42;(b)to produce or cause to be produced, on or before the last date allowed by the Agricultural Income-tax Officer under the first proviso to sub-section (4) of section 24 or the date mentioned in the notice under the said sub-section, whichever is the later, such accounts, or documents as are referred to in the notice;(c)to grant inspection or allow copies to be taken in accordance with the provisions of section 43, he shall, on conviction of such offence before a Magistrate, be punishable with a fine which may extend to fifty rupees.(2)If a person after having been convicted of any offence referred to in sub-section (1) continues to commit such offence, he shall be punished for each day after the first during which he continues so to offend with fine which may extend to five rupees.
