Penalty for failure to comply with the provisions of section 269T
91 [Penalty for failure to comply with the provisions of section 269T.
271E. 92[(1)] If a person repays any 93[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 93[loan or] deposit so repaid.]
94 [(2) Any penalty imposable under sub-section (1) shall be imposed by the 95 [Joint] Commissioner.]