Failure to furnish prescribed returns.

26. If a person fails to furnish in due time the return which he is required to furnish under sub-section (1) of section 8 or by a notice given under sub-section (2) of that section, he shall, without prejudice to any penalty that may be imposable on him under any other provision of this Act, be punishable with rigor­ous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine.