# 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 2[with fine which shall not be less than twenty thousand rupees or with both].

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  • 1. Ins. by Act 68 of 1982 s. 24 (w.e.f. 1-2-1983).

  • 2. Subs. by Act 26 of 2008, s. 8, for "with fine which may extend to one thousand rupees or with both" (w.e.f. 10-8-2009).

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