Failure to furnish prescribed returns triggers criminal liability with rigorous imprisonment and fine under the expenditure-tax law. Failure to furnish a return required under section 8(1) or by notice under section 8(2) of the Expenditure-tax Act, 1987 is an offence punishable with rigorous imprisonment for a term not less than three months and up to seven years and with fine, without prejudice to any other penalty under the Act.