271DA. Penalty for failure to comply with provisions of section 269ST.
(1)If a person receives any sum in contravention of the provisions of section 269ST, he shall be liable to pay, by way of penalty, a sum equal to the amount of such receipt:Provided that no penalty shall be imposable if such person proves that there were good and sufficient reasons for the contravention.(2)Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.
