117. Prosecution for non-compliance of certain statutory obligations.-

Where any person, without reasonable cause,-

(a)   fails to comply with the provisions of section 50 or section 53; or

(b)   fails to furnish the return of total income required to be furnished under section 56, sub-section (3) of section 72 or sub-section (3) of section 81; or

(c)   fails to comply with the requirements of any notice served upon him under section 58, 61, 65 or 144; or

(d)   fails to comply with the notice under section 92 or section 148; or

(e)   obstructs any income tax authority in the discharge of his functions under this Ordinance,

he shall be punishable with imprisonment for a term which may extend to one year, or with fine, or with both.