Prohibition of Benami Property Transactions Act, 1988 · Chapter VII: Offences and Prosecution
Section 54A: Penalty for failure to comply with notices or furnish information
(1) Any person who fails to, —
(i) comply with summons issued under sub-section (1) of section 19; or
(ii) furnish information as required under section 21, shall be liable to pay penalty of twenty-five thousand rupees for each such failure.
(2) The penalty under sub-section (1) shall be imposed by the authority who had issued the summons or called for the information.
(3) No order under sub-section (2) shall be passed by the authority unless the person on whom the penalty is to be imposed has been given an opportunity of being heard:
Provided that no penalty shall be imposed if, such person proves that there were good and sufficient reasons which prevented him from complying with the summons or furnishing information.]
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 54A
No Supreme Court judgment in our database cites this section yet.