Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132.275B.
If a person
who is required to afford the authorised officer the necessary facility to inspect the books of account or other documents, as required under clause (iib
) of sub-section (1) of section 132
, fails to afford such facility to the authorised officer, he shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine.