https://www.taxtmi.com/acts?id=37181 Section 54A imposes a fixed monetary penalty for failure to comply with summonses or to furnish required information, to be levied by the issuing authority only after affording an opportunity to be heard and subject to proof of good and sufficient reasons for non compliance. Section 54B makes entries in an authority's records admissible in evidence in prosecutions under the Act, provable by production of the original records or by a certified copy signed by the custodian authority attesting to its truth. en-us Wed, 24 Jul 2019 17:38:52 +0530 Thu, 05 Feb 2026 10:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37181 Section 54A imposes a fixed monetary penalty for failure to comply with summonses or to furnish required information, to be levied by the issuing authority only after affording an opportunity to be heard and subject to proof of good and sufficient reasons for non compliance. Section 54B makes entries in an authority's records admissible in evidence in prosecutions under the Act, provable by production of the original records or by a certified copy signed by the custodian authority attesting to its truth. Act-Rules F. Acts / Amendment Acts Wed, 24 Jul 2019 17:38:52 +0530 https://www.taxtmi.com/acts?id=37181