Section 81 in The Kerala Agricultural Income Tax Act, 1991
81. Failure to furnish return or to supply information.
- If a person fails without reasonable cause or excuse:-(a)to furnish in due time any of the returns specified in subsection (1) or sub-section (2) of section 35 or sub-section (1) of section 41(b)to grant inspection or allow copies to be taken in accordance with the provisions of sections 27, 28 or 30; or(c)to produce or cause to be produced on or before the date specified in any notice served on him under sub-section (4) of section 35 such accounts and documents as are referred to in the notice; shall be punishable with fine with a sum not exceeding fifty rupees for every day during which the default continues if it is a continuing offence and in other cases a fine not exceeding rupees two thousand.
