Section 58(2) in The Maharashtra Agricultural Income Tax Act, 1962
(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.
