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Punishment for contravention.
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....o is in default shall be punishable with imprisonment for a term which may extend to one year or with fine which shall not be less than ten thousand rupees but which may extend to one lakh rupees, or with both. (2) If an auditor of a company contravenes any of the provisions of section 143, section 144 or section 145, the auditor shall be punishable with fine which shall not be less than twenty-....