Failure to maintain or produce statutory registers or file returns attracts monetary penalties, increased on repeat conviction. Omission or failure to maintain prescribed registers or documents, to file required returns, or to produce required registers, plans, records, reports or other documents attracts a penalty of not less than fifty thousand rupees and up to one lakh rupees; a subsequent conviction for the same provision attracts a penalty of not less than fifty thousand rupees and may extend to two lakh rupees.