Penalty for non-compliance with summons or information requests requires hearing and allows excuse for sufficient cause.

Penalty is prescribed for failure to comply with summons or to furnish required information, with liability of twenty-five thousand rupees for each failure. The penalty is imposed by the authority issuing the summons or calling for the information. No order may be passed without giving the person an opportunity of being heard, and no penalty is imposed if good and sufficient reasons prevented compliance.

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