[Penalty for failure to comply with provisions of section 269ST.271DA.
(1) If a person
receives any sum in contravention of the provisions of section 269ST
, he shall be liable to pay, by way of penalty, a sum equal to the amount of such receipt:Provided
that no penalty shall be imposable if such person proves that there were good and sufficient reasons for the contravention.(2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.]