28A -28A. Penalty for not keeping documents, etc., and for non-disclosure of information.
1[28A. Penalty for not keeping documents, etc., and for non-disclosure of information.—Whoever without reasonable cause or excuse, contravenes the provisions of section 18B shall be punishable with imprisonment for a term which may extend to one year or with fine which may extend to one thousand rupees or with both.]
1. Ins. by Act 68 of 1982, sec. 24 (w.e.f. 1-2-1983).