| http://www.w3.org/ns/prov#value | - If a person who is required to afford the authorised officer the necessary facility tocomply with inspect the books of account or other documents, as required under clause (d) of sub-section 5the provisions (2) of section 135, fails to afford such facility to the authorised officer, he shall be punishableof clause (d)of sub-section with rigorous imprisonment for a term which may extend to two year
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