278AA. Punishment not to be imposed in certain cases. [Inserted by Act 46 of 1986, Section 28 (w.e.f. 10.9.1986).]
Notwithstanding anything contained in the provisions of section 276A, section 276AB, or section 276B, [or section 276BB] no person shall be punishable for any failure referred to in the said provisions if he proves that there was reasonable cause for such failure
