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Repayment of deposits, etc., accepted before commencement of this Act.

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.... part thereof or any interest due thereon remains unpaid on such commencement or becomes due at any time thereafter, the company shall-           (a) file, within a period of three months from such commencement or from the date on which such payments, are due, with the Registrar a statement of all the deposits accepted by the company and sums remaining un....

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....      (3) If a company fails to repay the deposit or part thereof or any interest thereon within the time specified in sub-section (1) or such further time as may be allowed by the Tribunal under sub-section (2), the company shall, in addition to the payment of the amount of deposit or part thereof and the interest due, be punishable with fine which shall not be less than one c....