73[
Penalty for failure to answer questions, sign statements, furnish information, allow inspections, etc.17A. (1) If a person,-
| (a) | - | being legally bound to state the truth of any matter touching the subject of his assessment, refuses to answer any question put to him by a gift-tax authority in the exercise of his powers under this Act; or |
| (b) | - | refuses to sign any statement made by him in the course of any proceedings under this Act, which a gift-tax authority may legally require him to sign; or |
| (c) | - | to whom a summons is issued under sub-section (1) of section 36, either to attend to give evidence or produce books of account or other documents at a certain place and time, omits to attend or produce the books of account or documents at the place and time, |
he shall pay, by way of penalty, a sum which shall not be less than five hundred rupees but which may extend to ten thousand rupees for each such default or failure :
Provided that no penalty shall be imposable under clause (
c) if the person proves that there was reasonable c
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