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Section 51
Failure to file prescribed particulars or documents

(1) In accordance with this Act or the rules made under this Act, a person who is responsible for filing any statement, document or report before the controller or certifying body shall be fined up to fifty thousand rupees if he fails to file such statement, document or report within the prescribed period.
(2) Any person who fails to keep any book, register, register, account, etc., which is required to be kept safely and properly in accordance with this Act or the rules made under this Act, shall be fined up to fifty thousand rupees.