Benami property penalties: failure to comply with summons or furnish information triggers a Rs. 25,000 penalty per failure. Failure to comply with a summons under section 19 or to furnish information under section 21 attracts a monetary penalty of twenty-five thousand rupees for each such failure. The issuing or requesting authority imposes the penalty, but must give the person an opportunity of being heard. No penalty shall be imposed if the person proves good and sufficient reasons for noncompliance.