75[Penalty for failure to comply with the provisions of section 269T.
271E. 76[(1)] If a person repays
any 77[loan or] deposit referred
to in section 269T otherwise than in accordance
with the provisions of that section, he shall be liable to pay, by way of
penalty, a sum equal to the amount of the 77[loan or] deposit so
repaid.]
78[(2) Any penalty
imposable under sub-section (1) shall be imposed by the 79[Joint] Commissioner.]