Penalty for failure to comply with notices or furnish information

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.... failure to comply with notices or furnish information 54A. (1) Any person who fails to,-- (i) comply with summons issued under sub-section (1) of section 19; or (ii) furnish information as requi....

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.... heard: Provided that no penalty shall be imposed if, such person proves that there were good and sufficient reasons which prevented him from complying with the summons or furnishing information.] ....