Contravention of search-order compliance attracts simple imprisonment and fine under the income-tax offence framework. Contravention of an order made during a search action is an offence under the income-tax offence and prosecution framework. A person who violates an order referred to in section 247(4) is liable to simple imprisonment up to two years and fine. The provision targets non-compliance with orders issued in the course of search proceedings and attaches penal consequences to disobedience during such enforcement action.