[15-B. Penalty for failure to furnish information return. If a person who is required to furnish an information return under Section 15-A fails to do so within the period specified in the notice issued under sub-section (3) thereof, the prescribed authority may direct that such person shall pay, by way of penalty, a sum of one hundred rupees for each day of the period during which the failure to furnish such return continues.]Section 16. Owners or occupiers of land to report manufacture of contraband excisable goods
