Section 58 in The Maharashtra Agricultural Income Tax Act, 1962
58. Failure to make payments or deliver returns or statements or allow inspections.
(1)(i)If a person fails without reasonable cause or excuse -(a)to furnish in due time any of the returns mentioned in section 22 or section 44,(b)to produce or cause to be produced, on or before the last date allowed by the Agricultural Income-tax Officer under subsection (5) of section 22 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 to allow copies to be taken in accordance with the provisions of section 45,(d)to keep true account of the agricultural produce raised or received by him as required by section 46, or when directed so to do under that section to keep any account or record in accordance with the direction; or(ii)if a person -(a)fails to comply with any requirement made of him under section 47,(b)knowingly produces incorrect accounts, registers or documents or knowingly furnishes incorrect information,(c)obstructs any officer making an inspection, search or seizure under section 47; or(iii)if a person aids or abets any other person in the commission of any act specified in any of the sub-clauses of clause (i) or of clause (ii), he shall, on conviction, be punished with simple imprisonment which may extend to six months or with fine not exceeding two thousand rupees or with both.(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 such offence continues with a daily fine not exceeding one hundred rupees.Notes. - This section provides that if a person fails to comply with statutory obligations such as furnishing returns, producing document or keeping true accounts or obstruct, any officer making inspection he shall on conviction be punished with simple imprisonment which may extend to six months or with fine not exceeding two thousand rupees or with both. It also lays down that for continued offence after the first day of conviction, he shall be fined with daily fine not exceeding one hundred rupees.
