66. Any person who fails or refuses-
(a) without reasonable cause, to be present at an inquiry when required to do so under section 44 (2) (a); |
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(b) to answer when interrogated under that paragraph |
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(c) to produce any document which he is required to produce under section 44 (2) (b); |
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(d) to be sworn to give evidence, when required to do so under section 44 (2) (c). |
| shall be guilty of an offence under this Act and shall on conviction after summary trial by Magistrate be liable to a fine not less than one thousand rupees and not exceeding one thousand five hundred rupees and to imprisonment other description for a term not less than twelve months and not exceeding two years. |