Section 27(2) in The Calcutta Hackney-Carriage Act, 1919
(2)If the owner of any such horse fails to produce the same with its harness in accordance with the provisions of sub-section (1) he shall be liable to a fine not exceeding two rupees for every day during which, after the expiry of the period specified in sub-section (1) and before the horse is produced for inspection, the horse is used to draw a hackney-carriage, and, in default of payment of fine, to simple imprisonment for a period not exceeding fourteen days :Provided that, before prosecuting the owner under this sub-section, the Registering Officer shall consider any explanation for the failure to produce the horse with its harness that may be put forward by the owner.
