Section 19 in Kerala Plantations (Additional Tax) Act, 1960
19. Failure to furnish return or document.
- If any person fails without reasonable cause or excuse -(a)to furnish in due time any return specified in sub-section (1) or ·sub-section (2) or sub-section (3) of section 4; or(b)to produce or cause to be produced on or before the date mentioned many notice under sub-section (5) of section 4 such documents as are referred to in the notice, he shall be punishable with fine which may extend to five rupees for every day during which the default continues.
