Section 21(2) in Kerala Plantations (Additional Tax) Act, 1960
(2)Any person who obstructs the assessing authority or other officer authorised in the exercise of the powers conferred on him under sub-section (1) or fails to produce any book, register or record when required to be produced or furnish the available information, shall be punishable with impriSonment of either description for a term which may extend to three months or with fine which may extend to five hundred rupees or with both.
