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<h1>Obligation to furnish information: mandatory reporting by public and financial authorities with daily penalty for non-compliance.</h1> Sections 108A-108B impose a mandatory duty on specified public, tax, registration, financial and utility authorities to furnish prescribed records or information to the proper officer; defective submissions may be called for rectification and deemed not furnished if unrectified; the proper officer may issue a notice to require production and may direct a continuing daily penalty for failure to comply with that notice.