Section 93 — Punishment for failure to furnish information.

93. Punishment for failure to furnish information.—Whoever, fails to produce any book, account 

or other documents or to furnish any statement, information or particulars which, under this Act or any 

order, or direction made or given there under, is duty bound to produce or furnish or to answer any 

question put in pursuance of the provisions of this Act or of any order, or direction made or given 

thereunder, shall be punishable with fine which may extend to twenty-five thousand rupees in respect of 

each offence, and in case of continued failure or refusal, with further fine which may extend to one 

thousand rupees for each day, of continued failure or refusal after the date of original order imposing 

punishment of fine.