(2)Whoever-(a)fails to furnish any information or produce any accounts or other documents in compliance with an order made under clause (a) of sub-section (1) or [furnishes false information or produces false accounts or documents; or] [These words were added by Bombay 22 of 1960, Section 70.](b)obstructs any officer making an inspection, entry, a search or a seizure under clause (b) or clause (c) of sub-section (1),shall, on conviction, be punished with imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees or with both.]
