Section 39. Treasurers, &c., failing to make payments or deliver returns

PART VIII. PENALTIES. 39. Treasurers, &c., failing to make payments or deliver returns. Trustees, &c., failing to deliver statements or declarations. 40. False statement in declaration, list or petition. 41. Prosecution to be at instance of Collector. 42. Sections 193 and 228 of Penal Code to apply to proceedings. PART IX. MISCELLANEOUS. 43. Bar of suits in Civil Courts. 44. Exercise of powers of Collector and Commissioner. 45. Service of notices. 46. Power to declare principal place of business. Power to declare residence. PART VIII. PENALTIES. 39. Every Treasurer, Secretary, Agent, Manager or other person failing to make any payment or deduction, or to prepare and deliver in due time any statement or return, or to produce any accounts, required by section nine, ten, eleven, twelve or thirteen, and every trustee, guardian, curator, committee or agent failing to deliver any statement or declaration required by section nineteen, shall for every day during which such default continues, be fined, on conviction before a Magistrate, ten rupees. The Commissioner of the Division shall have power to remit wholly or in part any penalty imposed under this section.