Section 53(1) in The Bengal Agricultural Income-Tax Act, 1944
(1)If a person fails without reasonable cause or excuse-(a)to furnish in due time any of the returns mentioned in section 24 or section 42;(b)to produce or cause to be produced, on or before the last date allowed by the Agricultural Income-tax Officer under the first proviso to sub-section (4) of section 24 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 or allow copies to be taken in accordance with the provisions of section 43, he shall, on conviction of such offence before a Magistrate, be punishable with a fine which may extend to fifty rupees.
