Whoever-
(a) wilfully or without any reasonable excuse, disobeys any requisition or other lawful order or direction issued under or in pursuance of any of the provisions of this Act, or
(b) being required under any of the provisions of this Act to make any return or to furnish any information, makes a false return or furnishes false information,
shall be punishable with fine which may extend to three thousand rupees or with imprisonment for a term which may extend to three months or with both.
(a) wilfully or without any reasonable excuse, disobeys any requisition or other lawful order or direction issued under or in pursuance of any of the provisions of this Act, or
(b) being required under any of the provisions of this Act to make any return or to furnish any information, makes a false return or furnishes false information,
shall be punishable with fine which may extend to three thousand rupees or with imprisonment for a term which may extend to three months or with both.