Any person who, without reasonable excuse the burden of
proving which shall lie upon him, omits to make or furnish in the prescribed form or manner or at or
within the prescribed time any plan, 1[section,] return, notice, register, record or report required by or
under this Act to be made or furnished shall be punishable with fine which may extend to 2[one
thousand] rupees.
1. Ins. by Act 62 of 1959, s. 37 (w.e.f. 16-1-1960).
2. Subs. by s. 37, ibid., for "two hundred" (w.e.f. 16-1-1960).