- Any person who,-(a)willfully or without any reasonable excuse, disobeys any summons, requisition or other lawful order or direction issued under or in pursuance of this Act; or(b)resists or obstructs any officer or authority in the exercise of any power conferred on, or in the discharge of any duty entrusted to, such officer or authority by or under any of the provisions of this Act; or(c)being required by or under any of the provisions of this Act to make any return or to furnish any information,-(i)makes a false return or furnishes false information; or(ii)willfully withholds or fails to furnish information,shall, on conviction, be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.
