(1)If any person fails without reasonable cause,--(a)to furnish in due time any return of gifts under this Act;(b)to produce, cause to be produced, on or before the date mentioned in any notice under sub-section (4) of section 15, such accounts, records and documents as are referred to in the notice;he shall, on conviction before a magistrate, be punishable with fine which may extend to rupees ten for every day during which the default continues.
