(a) fails to maintain a notice- book which he is required to maintain under sub- section (3) of section 10, or

(b) fails to send to the Commissioner a statement which he is required to send under sub- section (1) of section 10A, or

(c) fails to send a report which he is required to send under section 10B, or

(d) fails to make a return which he is required to make under section 16, shall be punishable with fine which may extend to 3[ five hundred] rupees.