Penalty for non cooperation with wealth tax authorities: refusal to answer, sign, attend or furnish information attracts administrative fines. Section 18A imposes monetary penalties for refusal to answer questions, to sign legally required statements, or to attend and produce books or documents when summoned; it also prescribes a daily penalty for failure to furnish information required by the Assessing Officer. Reasonable cause is a defence to penalties under the summons and information provisions. Penalties are imposed by the authority before whom the contravention occurs if that authority is not lower than a Deputy Director or Deputy Commissioner, otherwise by the Deputy Director or Deputy Commissioner. No order may be made without hearing. 'Wealth tax authority' is defined to include specified officials exercising court like powers.